Showing 1 - 10 of 417
We conduct a laboratory experiment to study how demand for redistribution of income depends on self-interest, insurance … motives, and social concerns relating to inequality and efficiency. Our choice environments feature large groups of subjects … and real world framing, and differ with respect to the source of inequality (earned or arbitrary), the cost of taxation to …
Persistent link: https://www.econbiz.de/10010420263
In this paper, the amount of income redistribution in the United States, the European Union, and Switzerland is … balance against the economic explanation, which predicts more rather than less income redistribution in the United States … (which also characterize Switzerland) to redistribution; yet the Swiss share of transfers in the GDP is low. Behavioral …
Persistent link: https://www.econbiz.de/10010315581
quality. The theoretical model suggests that income inequality, coupled with political bias in favor of the rich, decreases … redistribution and lowers institutional quality. The effect of the former is to increase productive investment, and the effect of the … in a panel of countries, the paper finds that inequality has a negative effect on both institutional quality and …
Persistent link: https://www.econbiz.de/10010278272
wealth and the likelihood of radical redistribution: while the net benefits of redistribution for members of the poor class …
Persistent link: https://www.econbiz.de/10011430034
inequality and redistribution. Not surprisingly, the effective level of redistribution (after tax-and-transfer inequality) is … objective dimension of inequality and redistribution are, at least partially, linked with individuals' political preferences and … their voting behavior. The association between objective and subjective measures of inequality and redistribution vanishes …
Persistent link: https://www.econbiz.de/10010316895
Bunching estimators were developed and extended by Saez (2010), Chetty et al. (2011) and Kleven and Waseem (2013). Using this method one can get an estimate of the taxable income elasticity from the bunching pattern around a kink point. The bunching estimator has become popular, with a large...
Persistent link: https://www.econbiz.de/10012013511
The desirability of inheritance and gift taxes depends on individuals' tax responsiveness. This paper demonstrates how strongly, and in what way, the German inheritance and gift tax influences taxpayer behavior. To that end, it combines administrative data with cross-bracket tax variation: a...
Persistent link: https://www.econbiz.de/10012662704
The increase in international capital mobility over the past two decades has put pressure on the tax treatment of corporate equity income. Corporate-level taxes distort investment flows across locations and create opportunities for tax avoidance by shifting income across jurisdictions. Outward...
Persistent link: https://www.econbiz.de/10010282861
Using a large, register-based panel data set we study gender differences in top incomes in Sweden over the period 1974-2013. We find that, while women are still a minority of the top decile group, and make up a smaller share the higher up in the distribution we move, their presence has steadily...
Persistent link: https://www.econbiz.de/10012013510
and state fiscal policies. We find that the average percentage increase in remaining lifetime spending under the TCJA is 1 …
Persistent link: https://www.econbiz.de/10012030289