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Fair and Efficient Taxation Under Partial Control : Theory and Evidence
Ooghe, Erwin - 2010
There is clear evidence that fairness plays a role in redistribution. Individuals want to compensate others for their misfortune, while they allow them to enjoy the fruits of their effort. Such fairness considerations have been introduced in political economy and optimal income tax models with a...
Persistent link: https://www.econbiz.de/10013134816
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The Tax System Incidence on Unemployment : A Country-Specific Analysis for the OECD Economies
García Martínez, José Ramón - 2010
This paper provides a detailed analysis on the incidence of the tax structure on the labor market. To do so it goes beyond the traditional examination of the quot;levelquot; effect of the fiscal wedge and considers a quot;compositionquot; effect defined as a payroll tax bias (PTB): the...
Persistent link: https://www.econbiz.de/10012760788
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Whither Corruption? A Quantitative Survey of the Literature on Corruption and Growth
Campos, Nauro F. - 2010
Does corruption grease or sand the wheels of economic growth? This paper uses meta-analysis techniques to … corruption on growth from 41 empirical studies. The main factors explaining the variation in these estimates are whether the … model accounts for institutions and trade openness (both are found to deflate the negative effect of corruption), authors …
Persistent link: https://www.econbiz.de/10013135630
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Modelling the Impact of Direct and Indirect Taxes Using Complementary Datasets
Savage, Michael - 2015
Comprehensive modelling of the impact of taxes and tax policy options requires data on the impact at micro-level of both direct and indirect taxes. There are, however, limits on the amount of data that can be gathered by any one survey. With some exceptions, most notably the Living Costs and...
Persistent link: https://www.econbiz.de/10013026408
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Fiscal Union in Europe? Redistributive and Stabilising Effects of an EU Tax-Benefit System
Bargain, Olivier - 2012
The current debt crisis has given rise to a debate about deeper fiscal integration in Europe. The view is widespread that moving towards a 'fiscal union' would have a stabilising effect in the event of macroeconomic shocks. In this paper we study the economic effects of introducing two elements...
Persistent link: https://www.econbiz.de/10013105006
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The Redistributive Effects of Tax Benefit Systems in the Enlarged EU
Fuest, Clemens - 2009
How do different components of the tax and transfer systems affect disposable income inequality? This paper explores the redistributive effects of different tax benefit instruments in the enlarged EU based on two approaches. Inequality analysis based on the standard approach suggests that...
Persistent link: https://www.econbiz.de/10013154996
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Why are Average Hours Worked Lower in Richer Countries?
Bick, Alexander - 2020
Why are average hours worked per adult lower in rich countries than in poor countries? Weconsider two natural explanations: income effects in preferences, in which leisure becomesmore valuable when income rises, and distortionary tax systems, which are more prevalentin richer countries. To...
Persistent link: https://www.econbiz.de/10012836558
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Learning from the 'Best' : The Impact of Tax-Benefit Systems in Africa
Bargain, Olivier - 2019
Redistributive systems in Africa are still in their infancy but are constantly expanding in order to finance increasing public spending. This paper aims at characterizing the redistributive potential of six African countries: Ghana, Zambia, Mozambique, Tanzania, Ethiopia and South Africa. These...
Persistent link: https://www.econbiz.de/10012894556
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Patriotism, Taxation and International Mobility
Qari, Salmai - 2009
. In this paper, we analyze the implications of such a patriotic lock-in in a world with international migration and …
Persistent link: https://www.econbiz.de/10012763927
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Seriously Strengthening the Tax-Benefit Link
Portugal, Pedro - 2015
On January 1st 1994 Portugal introduced, for the first time, inflation indexation in the old-age pension formula. This change considerably decreased the uncertainty regarding the perception of the link between the stream of labor earnings and future pensions. The effect of indexation was large...
Persistent link: https://www.econbiz.de/10013029146