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Tax policy and income inequality in the US, 1979-2007

Bargain, Olivier; Dolls, Mathias; Immervoll, Herwig; … - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2014

We assess the effects of U.S. tax policy reforms on inequality by applying a new decomposition method allowing us to disentangle the policy effect from changing market incomes. Over the period 1979-2007, the cumulative policy effect aggravated inequality by increasing the income share of the top...

Persistent link: https://www.econbiz.de/10010957610

An Optimal Tax System

Kaplow, Louis - National Bureau of Economic Research (NBER) - 2011

A notable feature and principal virtue of Tax by Design is its system-wide perspective on different elements of the tax system. This review essay builds on this trait and offers a more explicit foundation for the report's general approach, drawing on a distribution-neutral methodology that is...

Persistent link: https://www.econbiz.de/10009226936

Partisan Tax Policy and Income Inequality in the U.S., 1979-2007

Bargain, Olivier; Dolls, Mathias; Immervoll, Herwig; … - Institute for the Study of Labor (IZA) - 2013

We assess the effects of U.S. tax policy reforms on inequality by applying a new decomposition method that allows us to disentangle the direct policy effect from the effect of changing market incomes. Over the whole period 1979-2007 the cumulative tax policy effect aggravated income inequality...

Persistent link: https://www.econbiz.de/10011085100

Regional Cost-of-Living Adjustments in Tax-Transfer Schemes

Kaplow, Louis - National Bureau of Economic Research (NBER) - 1995

The federal income tax and major welfare programs do not take into account significant cost-of-living variations among regions. This article considers what adjustments might be appropriate in light of the distributive purposes of tax and welfare systems and concerns about the efficiency of the...

Persistent link: https://www.econbiz.de/10005828434

Optimal Income Transfers

Kaplow, Louis - National Bureau of Economic Research (NBER) - 2006

A substantial literature addresses the design of transfer programs and policies, including the negative income tax, other means-tested transfers, the earned income tax credit, categorical assistance, and work inducements. This work is largely independent of that on the optimal nonlinear income...

Persistent link: https://www.econbiz.de/10005089296

Using repeated cross-sections to explore movements into and out of poverty

Dang, Hai-Anh; Lanjouw, Peter; Luoto, Jill; McKenzie, David - In: Journal of Development Economics 107 (2014) C, pp. 112-128

Movements in and out of poverty are of core interest to both policymakers and economists. Yet the panel data needed to … analyze such movements are rare. In this paper we build on the methodology used to construct poverty maps to show how repeated … cross-sections of household survey data can allow inferences to be made about movements in and out of poverty. We illustrate …

Persistent link: https://www.econbiz.de/10010753707

Fiscal integration in the eurozone: Economic effects of two key scenarios

Dolls, Mathias; Fuest, Clemens; Neumann, Dirk; Peichl, … - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2013

The 2008-09 crisis has shown that some euro area member countries were unable to sufficiently stabilize their economies which has given rise to a debate about deeper fiscal integration in Europe. In this paper, we analyze the redistributive and stabilizing effects of two scenarios of fiscal...

Persistent link: https://www.econbiz.de/10010957682

An Unemployment Insurance Scheme for the Euro Area? A Comparison of Different Alternatives using Micro Data

Dolls, Mathias; Fuest, Clemens; Neumann, Dirk; Peichl, … - Institute for the Study of Labor (IZA) - 2014

We analyze different alternatives how a common unemployment insurance system for the euro area (EA) could be designed and assess their effectiveness to act as an insurance device in the presence of asymmetric macroeconomic shocks. Running counterfactual simulations based on micro data for the...

Persistent link: https://www.econbiz.de/10010959653

Discounting Dollars, Discounting Lives: Intergenerational Distributive Justice and Efficiency

Kaplow, Louis - National Bureau of Economic Research (NBER) - 2006

The view that intergenerational distributive justice and efficiency should be treated separately is familiar, yet controversial. This article elaborates the often-implicit justifications for separate treatment and provides a more express statement of how and when such treatment is appropriate....

Persistent link: https://www.econbiz.de/10005248951

Optimal Policy with Heterogeneous Preferences

Kaplow, Louis - National Bureau of Economic Research (NBER) - 2008

Optimal policy rules--including those regarding income taxation, commodity taxation, public goods, and externalities--are typically derived in models with homogeneous preferences. This article reconsiders many central results for the case in which preferences for commodities, public goods, and...

Persistent link: https://www.econbiz.de/10005084879