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Optimal taxation under different concepts of justness
Jessen, Robin; Metzing, Maria; Rostam-Afschar, Davud - 2017
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 reconcile...
Persistent link: https://www.econbiz.de/10011795302
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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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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
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Punching up or punching down? How stereotyping the rich and the poor impacts redistributive preferences in Germany
Diermeier, Matthias; Fischer, Madeleine L.; Niehues, Judith - 2023
Redistribution and the welfare state have been linked by academic discourse to narratives that portray specific … rich, support for redistribution in Germany is not motivated by the urge to castigate this group for their affluence …
Persistent link: https://www.econbiz.de/10014292524
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The Marginal Utility of Income
Layard, Richard; Mayraz, Guy; Nickell, Stephen J. - 2007
inequality. We estimate this parameter using four large cross-sectional surveys of subjective happiness and two panel surveys …
Persistent link: https://www.econbiz.de/10011600696
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The Marginal Utility of Income
Layard, Richard; Mayraz, Guy; Nickell, Stephen J. - Forschungsbasierte Infrastruktureinrichtung … - 2007
inequality. We estimate this parameter using four large cross-sectional surveys of subjective happiness and two panel surveys …
Persistent link: https://www.econbiz.de/10005018703
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Do justice perceptions support the concept of equal sacrifice? Evidence from Germany
Metzing, Maria - 2018
The ability-to-pay approach assesses taxes paid as a sacrifice by the taxpayers. This raises the question of how to define and how to measure it: in absolute, relative, or marginal terms? U.S. respondents prefer a tax schedule that is either a pure (absolute) Equal Sacrifice or a mixture of...
Persistent link: https://www.econbiz.de/10011960823
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Lower and Upper Bounds of Unfair Inequality: Theory and Evidence for Germany and the US
Niehues, Judith; Peichl, Andreas - 2011
Previous estimates of unfair inequality of opportunity (IOp) are only lower bounds because of the unobservability of …
Persistent link: https://www.econbiz.de/10011601037
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Redistribution and insurance in welfare states around the world
Bartels, Charlotte; Neumann, Dirk - 2018
Redistribution across individuals in a one-year-period framework is an empirically intensely studied question. However …, a substantial share of annual redistribution might turn out to serve individual insurance in a longer perspective. In … role in welfare states with aging societies. This paper investigates to what extent long-run redistribution diverges from …
Persistent link: https://www.econbiz.de/10011912135
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Lower and Upper Bounds of Unfair Inequality: Theory and Evidence for Germany and the US
Niehues, Judith; Peichl, Andreas - Forschungsbasierte Infrastruktureinrichtung … - 2011
Previous estimates of unfair inequality of opportunity (IOp) are only lower bounds because of the unobservability of …
Persistent link: https://www.econbiz.de/10009277156