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The purpose of this paper is to introduce and adopt a generalised version of Roemer's (1998) Equality of Opportunity (EOp) framework, which we call extended EOp, for analysing second-best optimal income taxation. Unlike the pure EOp criterion of Roemer (1998) the extended EOp criterion allows...
Persistent link: https://www.econbiz.de/10003923608
A substantial literature examines second-best environmental policy, focusing particularly on how the Pigouvian directive that marginal taxes should equal marginal external harms needs to be modified in light of the preexisting distortion due to labor income taxation. Additional literature is...
Persistent link: https://www.econbiz.de/10012731608
Policy makers are generally interested in both the anti-poverty impact and the efficiency of reforms. To connect these … two dimensions, I measure the poverty gap change per unit of net revenue that tax-benefit reforms produce. To isolate the … impact of reforms and account for labour supply responses, I apply a microsimulation decomposition framework to poverty gap …
Persistent link: https://www.econbiz.de/10012175984
This paper deals with concepts of multidimensional poverty measurement and applies them to Germany. Three concepts of … poverty are examined and included into one multidimensional approach: economic well being, capability and social exclusion …, and the influence of changing levels of substitutability between achievements on the poverty dimensions is examined. It …
Persistent link: https://www.econbiz.de/10010269813
The paper investigates the definition of equity-regarding poverty measures when there are different household types in … the population. It derives the implications of a between-type regressive transfer principle for poverty measures, for the … choice of poverty lines and for the measurement of living standard. The role of equivalence scales which are popular in …
Persistent link: https://www.econbiz.de/10003881024
This paper deals with concepts of multidimensional poverty measurement and applies them to Germany. Three concepts of … poverty are examined and included into one multidimensional approach: economic well being, capability and social exclusion …, and the influence of changing levels of substitutability between achievements on the poverty dimensions is examined. It …
Persistent link: https://www.econbiz.de/10003960105
poverty indices using SOEP data from 1991-2012. We distinguish between parental and publicly provided childcare, which is an … increasingly important in-kind benefit in Germany. We find that both multidimensional inequality and poverty declined as expanded …
Persistent link: https://www.econbiz.de/10011440704
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
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/10010487162
This paper applies the Alkire and Foster (2011) index of multidimensional poverty to German data. This is done with … respect to the politically most important dimensions of poverty mentioned in the German federal government's report on poverty …
Persistent link: https://www.econbiz.de/10010410573