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Towards a multidimensional poverty index for Germany

Suppa, Nicolai - 2015

This paper compiles a multidimensional poverty index for Germany. Drawing on the capability approach as conceptual … consistent with earlier findings, but also reveal several new insights. Specifically, numerous decompositions of the poverty … multidimensional poverty indices. …

Persistent link: https://www.econbiz.de/10010474229

Taxing human capital : a good idea

Braun, Christoph - 2010

This paper studies a Ramsey optimal taxation model with human capital in an infinite-horizon setting. Contrary to Jones, Manuelli, and Rossi (1997), the human capital production function does not include the current stock of human capital as a production factor. As a result, the return to human...

Persistent link: https://www.econbiz.de/10008933290

Optimal taxation when the tax burden matters

Jessen, Robin; Metzing, Maria; Rostam-Afschar, Davud - 2022

Survey evidence shows that the magnitude of the tax liability plays a role in value judgements about which groups deserve tax breaks. We demonstrate that the German tax-transfer system conflicts with a welfarist inequality averse social planner. It is consistent with a planner who is averse to...

Persistent link: https://www.econbiz.de/10012876120

Optimal taxation under different concepts of justness

Jessen, Robin; Metzing, Maria; Rostam-Afschar, Davud - 2018

A common assumption in the optimal taxation literature is that the social planner maximizes a welfarist social welfare function with weights decreasing with income. However, high transfer withdrawal rates in many countries imply very low weights for the working poor in practice. We extend the...

Persistent link: https://www.econbiz.de/10011897232

Does capability deprivation hurt? : evidence from German panel data

Suppa, Nicolai - 2012

The present paper explores the link between poverty as capability deprivation and current life satisfaction. Using … achievements. The results indicate that poverty as capability deprivation reduces life satisfaction in a statistically and …. -- Subjective well-being ; life satisfaction ; capability approach ; poverty ; adaptation …

Persistent link: https://www.econbiz.de/10009580077

Inside the metrics : an empirical comparison of energy poverty indices for Sub-Saharan countries

Bensch, Gunther - 2013

"Nachhaltige Energie für alle" – auf diesen Namen tauften die Vereinten Nationen und Weltbank jüngst eine Initiative, die den weltweiten Zugang zu modernen Energieformen fördern soll. Die allgemeine Überwindung des Mangels an verlässlicher und sauberer Energie, u.a. in Form von...

Persistent link: https://www.econbiz.de/10010225106

Understanding poverty dynamics in Rwanda

Bizoza, Alfred; Jäger, Philipp; Simons, Alexandre - 2018

Poverty rates in Rwanda have fallen substantially in the last decades. So far, however, it is not well understood what … has driven this poverty decline. Thus, in this paper, we rely on a newly available household panel dataset collected in … 2010/11 and 2013/14 to investigate poverty and poverty trajectories in Rwanda. According to our estimates increased labor …

Persistent link: https://www.econbiz.de/10011864179

Capital taxation, long-run growth, and bequests

Kunze, Lars - 2009

It has been shown that higher capital taxes can have a growth-enhancing effect when combined with a revenue-compensating cut in wage taxes (Uhlig and Yanagawa 1996; European Economic Review 40, 1521-1540) or with an expansion in productivity-increasing public services (Rivas 2003; European Economic...

Persistent link: https://www.econbiz.de/10003850899

Taxing human capital efficiently : the double dividend of taxing nonqualified labour more heavily than qualified labour

Richter, Wolfram F. (contributor) - 2007

Persistent link: https://www.econbiz.de/10003471726

Shifting the burden of corporate taxes : heterogeneity in direct wage incidence

Moore, Nils aus dem - 2014

We contribute to the empirical literature on the effective incidence of corporate income taxation. We focus on the so-called direct incidence via the wage bargaining process. Building on the innovative framework of Arulampalam, Devereux and Maffini (2012), we analyze the importance of various...

Persistent link: https://www.econbiz.de/10010487063