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Charting Income Inequality: The Lorenz Curve
Bellù, Lorenzo G.; Liberati, Paolo - Volkswirtschaftliche Fakultät, … - 2005
This paper explains how to build Lorenz Curves for income distributions and discusses their use for inequality measurement. A short conceptual background, a step-by-step procedure and a simple numerical example illustrate how to calculate and draw Lorenz Curves. A discussion on the use of Lorenz...
Persistent link: https://www.econbiz.de/10008919738
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Social Welfare Analysis of Income Distributions: Ranking Income Distributions with Crossing Generalised Lorenz Curves
Bellù, Lorenzo Giovanni; Liberati, Paolo - Volkswirtschaftliche Fakultät, … - 2005
This paper illustrates how Crossing Generalised Lorenz (GL) curves can be used to identify the best income distribution on social welfare grounds within a set of alternative income distributions generated by different policy options. It starts by illustrating two alternative income distributions...
Persistent link: https://www.econbiz.de/10008924809
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Sulla composizione dell'accisa sui tabacchi: un'ipotesi di modifica del sistema di tassazione in Italia
Liberati, Paolo; Paradiso, Massimo - Volkswirtschaftliche Fakultät, … - 2014
An appropriate structure of tobacco taxation should balance only apparently contrasting health, industrial and fiscal … aims. In this paper, it will be discussed the main critical issues of the present system of tobacco taxation in Italy and … some hypotheses of reform. In particular, it will be proposed to link the structure of tobacco taxation to the weighted …
Persistent link: https://www.econbiz.de/10011114064
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The distributional implications of income underreporting in Hungary
Benedek, Dora; Lelkes, Orsolya - Volkswirtschaftliche Fakultät, … - 2009
The paper estimates the distributional implications of income tax evasion in Hungary based on a random sample of administrative tax records of 230 thousand individuals. Gross incomes in the administrative tax records are compared with those in a nationally representative household budget survey,...
Persistent link: https://www.econbiz.de/10005089335
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The distributional implications of income underreporting in Hungary
Benedek, Dora; Lelkes, Orsolya - Volkswirtschaftliche Fakultät, … - 2009
The paper estimates the distributional implications of income tax evasion in Hungary based on a random sample of administrative tax records of 230 thousand individuals. Gross incomes in the administrative tax records are compared with those in a nationally representative household budget survey,...
Persistent link: https://www.econbiz.de/10005089341
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Social Welfare Analysis of Income Distributions: Ranking Income Distributions with Lorenz Curves
Bellù, Lorenzo Giovanni; Liberati, Paolo - Volkswirtschaftliche Fakultät, … - 2005
This paper illustrates how Lorenz Curves can be used to identify the best income distribution on social welfare grounds, within a set of alternative income distributions generated by different policy options. After highlighting some drawbacks of using specific functional forms of the Social...
Persistent link: https://www.econbiz.de/10009004151
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A Single-Mindedness model with n generations
Emanuele, Canegrati - Volkswirtschaftliche Fakultät, … - 2007
traditional literature, but rather on more realistic labour income taxation. Since the Government has to clear the budget, some …
Persistent link: https://www.econbiz.de/10005835397
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Bracket Creep Revisited: Progressivity and a Solution by Adjusting the Rich Tax in Germany
Unzaga, Flores; Martin, Ismael; Zhu, Junyi - Volkswirtschaftliche Fakultät, … - 2014
This paper studies the redistributive and revenue effects of bracket creep in Germany under various inflation scenarios and evaluates the feasibility to charge a rich tax to fight bracket creep for the income distribution in 2009. Using a tax micro-simulation model developed for the newly...
Persistent link: https://www.econbiz.de/10011113515
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The return of “patrimonial capitalism”: review of Thomas Piketty’s Capital in the 21st century
Milanovic, Branko - Volkswirtschaftliche Fakultät, … - 2013
only by worldwide taxation of capital. …
Persistent link: https://www.econbiz.de/10011257954
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TENDINTE ACTUALE ALE STRUCTURII SI DINAMICII PRELEVARILOR FISCALE ALE ROMANIEI
Argesanu, Nicolae Razvan - Volkswirtschaftliche Fakultät, … - 2011
In principle, the structure and dynamics analysis of tax levies enables us identification those elements considered defining of fiscal policy, in its restrictive sense, defined through the ensemble of choices and decisions that concern only the procuring of financial resources at the disposal to...
Persistent link: https://www.econbiz.de/10011258779