Showing 1 - 10 of 42,680
We model how the interplay between tax surveillance institutions and civic capital shapes taxpayers’ support for welfare state. We show that, when tax surveillance is tight, rational civic-minded individuals express greater support for welfare spending than uncivic ones. We provide empirical...
Persistent link: https://www.econbiz.de/10011785076
this study I aim to examine the tax system’s modification of horizontal income inequality between the six most prevalent … Luxembourg Income Study (LIS). I estimate pre- and post-fiscal income inequality measured as between-family-type Theil indices …. Using linear regression, I examine the association of the percentage change in inequality and the prevalence of family type …
Persistent link: https://www.econbiz.de/10012265932
This paper explores the nexus between the phenomenon of increasing income inequality and redistributive effects of the … difference between inequality of market incomes and disposable incomes. Moreover, this paper will try to estimate the … that the public sector still reduces market income inequality significantly but to a lower extent than in the previous …
Persistent link: https://www.econbiz.de/10010210535
If redistribution is distortionary, and if the income of skilled workers is due to knowledgeintensive activities and … reduction reduces statis inefficiency. On the other hand, standard redistribution also reduces the level of R and D because it … that standard redistribution always dominates limitations to IPRs. …
Persistent link: https://www.econbiz.de/10011415064
This paper presents an analysis of the recent evolution of social assistance in the developing world, looking at its complex typological configuration, which has interlinked with, and partly reflects the complex demographic and epidemiological transitions and rapid urbanization and economic...
Persistent link: https://www.econbiz.de/10012124448
We solve the problem of a social planner who seeks to minimize inequality via transfers with a fixed public budget in a …
Persistent link: https://www.econbiz.de/10011513031
Specialized theoretical and empirical research should in principle be embedded in a unified framework that identifies the relevant interactions among different phenomena, enables an appropriate matching of policy instruments to objectives, and grounds normative analysis in individuals' utilities...
Persistent link: https://www.econbiz.de/10012174286
This Handbook entry presents a conceptual, normative overview of the subject of taxation. It emphasizes the relationships among the main functions of taxation—notably, raising revenue, redistributing income, and correcting externalities—and the mapping between these functions and various...
Persistent link: https://www.econbiz.de/10014023506
This article analyzes the determinants of market income distribution and governmental redistribution. The dependent … variables are LIS data on market income inequality (measured by the Gini index) for households with a head aged 25 to 59 and the … inequality has increased in the United States because the country failed to invest sufficiently in education. The main …
Persistent link: https://www.econbiz.de/10010226099
household primary income inequality and disposable income inequality, redistribution from transfers and income taxes, and the … LIS Budget Incidence Fiscal Redistribution Dataset on Income Inequality (LLBIFR Dataset on Income Inequality 2017) allows … redistribution in a comparative setting for the period 1967-2014. We use micro-data from the Luxembourg Income Study (LIS) to examine …
Persistent link: https://www.econbiz.de/10011758409