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Shifting taxes from labor to consumption: Efficient, but regressive?
Pestel, Nico; Sommer, Eric - 2013
on inequality and progressivity become substantially lower when payroll taxes are reduced, which is due to increased work …
Persistent link: https://www.econbiz.de/10010332150
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Multidimensional affluence: Theory and applications to Germany and the US
Peichl, Andreas; Pestel, Nico - Society for the Study of Economic Inequality - ECINEQ - 2011
This paper suggests multidimensional affluence measures for the top of the distribution. In contrast to commonly used top income shares, they allow the analysis of the extent, intensity and breadth of affluence in several dimensions within a common framework. We illustrate this by analyzing the...
Persistent link: https://www.econbiz.de/10009366276
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Tax policy and income inequality in the U.S., 1978—2009: A decomposition approach
Bargain, Olivier; Dolls, Mathias; Immervoll, Herwig; … - Society for the Study of Economic Inequality - ECINEQ - 2011
We assess the effects of U.S. tax policy reforms on inequality by applying a new decomposition method that allows us to …
Persistent link: https://www.econbiz.de/10009274354
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Shifting Taxes from Labor to Consumption: Efficient, but Regressive?
Pestel, Nico; Sommer, Eric - Forschungsbasierte Infrastruktureinrichtung … - 2013
on inequality and progressivity become substantially lower when payroll taxes are reduced, which is due to increased work …
Persistent link: https://www.econbiz.de/10010896280