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Dörrenberg, Philipp - 2010

As the link between tax compliance and tax morale is found to be robust, finding the determinants of tax morale can help to understand and fight tax evasion. In this paper we analyze the effect of progressive taxation on tax morale in a cross-country approach which has not been investigated...

Persistent link: https://www.econbiz.de/10013134979

Nice Guys Finish Last:Are People with Higher Tax Morale Taxed More Heavily?

Doerrenberg, Philipp; Duncan, Denvil; Fuest, Clemens; … - Forschungsinstitut zur Zukunft der Arbeit <Bonn> - 2012

This paper is the first to provide evidence of efficient taxation of groups with heterogeneouslevels of ‘tax morale’. We set up an optimal income tax model where high tax morale impliesa high subjective cost of evading taxes. The model predicts that ‘nice guys finish last’: groupswith...

Persistent link: https://www.econbiz.de/10009486879

Equality of Opportunity and Redistribution in Europe

Dunnzlaff, Lina - 2010

The concept of equality of opportunity (EOp) goes back to Roemer (1993, 1998) who argues that a society shall guarantee its members equal access to advantage regardless of their circumstances, while holding them responsible for turning that access into actual advantage by the application of...

Persistent link: https://www.econbiz.de/10013134930

Biased Perceptions of Income Distribution and Preferences for Redistribution : Evidence from a Survey Experiment

Cruces, Guillermo - 2011

agents' biased perceptions with this information has a significant effect on their stated preferences for redistribution … levels of redistribution when informed of their true ranking. This relationship between biased perceptions and political … attitudes provides an alternative explanation for the relatively low degree of redistribution observed in modern democracies …

Persistent link: https://www.econbiz.de/10013125167

Redistributive Effect and the Progressivity of Taxes and Benefits : Evidence for the UK, 1977-2018

Herault, Nicolas; Jenkins, Stephen P. - 2022

We apply the Kakwani approach to decomposing redistributive effect into average rate, progressivity, and reranking components using yearly UK data covering 1977-2018. We examine cash and in-kind benefits, and direct and indirect taxes. In addition, we highlight an empirical implementation issue...

Persistent link: https://www.econbiz.de/10014030842

Other-Regarding Preferences and Redistributive Politics

Fehr, Ernst; Epper, Thomas; Senn, Julien - 2022

Increasing inequality and associated egalitarian sentiments have again put redistribution on the political agenda …. Other-regarding preferences may also affect support for redistribution, but knowledge about their distribution in the … national plebiscites, to study the link between other-regarding preferences and support for redistribution in a broad sample of …

Persistent link: https://www.econbiz.de/10014083850

Optimal Commodity Taxation and Redistribution within Households

Bargain, Olivier - 2011

Using a collective model of consumption, we characterize optimal commodity taxes aimed at targeting specific individuals within the household. The main message is that distortionary indirect taxation can circumvent the agency problem of the household. Essentially, taxation should discourage less...

Persistent link: https://www.econbiz.de/10013127328

Spillovers and Long-Run Effects of Messages on Tax Compliance : Experimental Evidence from Peru

Castro, Juan Francisco; Velásquez, Daniel; Beltran, Arlette - 2021

We carry out a randomized controlled trial to evaluate the effect of three different types of messages sent to taxpayers on their compliance with the rental income tax (direct effect) and the spillovers produced on payments related to the capital gains and the self-employment income taxes. One...

Persistent link: https://www.econbiz.de/10013314732

Tax Progressivity and Top Incomes : Evidence from Tax Reforms

Rubolino, Enrico - 2017

We study the link between tax progressivity and top income shares. Using variation from large-scale Western tax reforms in the 1980s and 1990s and the novel synthetic control method, we find large and lasting boosting impacts on top income shares from the progressivity reductions. Effects are...

Persistent link: https://www.econbiz.de/10012959051

Trends and Gradients in Top Tax Elasticities : Cross-Country Evidence, 1900–2014

Rubolino, Enrico - 2017

We compile data spanning the period 1900–2014 and up to 30 countries to study long-run patterns in the tax elasticity of top incomes. Our results show that top tax elasticities vary tremendously over time; they were medium-to-low before 1950, virtually zero during the postwar era up to 1980 and...

Persistent link: https://www.econbiz.de/10012959052

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