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Boadway, Robin; Leite-Monteiro, Manuel; Marchand, Maurice; … - 2002

This paper studies optimal linear income taxation and redistributive social insurance when the former has the traditional labor distortion and the latter generates both ex ante and ex post moral hazard. Private insurance is available and individuals differ in labor productivity and in loss...

Persistent link: https://www.econbiz.de/10011940629

Der Einkommenssteuertarif verteilt stärker um als je zuvor: Eine Simulationsanalyse

Brügelmann, Ralph; Schaefer, Thilo - 2012

Im Vorfeld der Bundestagswahl 2013 findet in Deutschland eine intensive Debatte über die Umverteilungswirkung der Einkommensteuer statt. Insbesondere mit der Senkung des Spitzensteuersatzes auf zwischenzeitlich 42 und nun 45 Prozent wird eine überproportionale Bevorzugung hoher Einkommen...

Persistent link: https://www.econbiz.de/10010310886

Labour Supply in New Zealand and the 2010 Tax and Transfer Changes

Creedy, John; Mok, Penny - 2015

This paper examines the simulated labour supply responses to the personal tax and transfer policy changes introduced in New Zealand in 2010, and the implications for revenue and income distribution. The main changes examined are the increase in the GST rate from 12.5 to 15 per cent, along with...

Persistent link: https://www.econbiz.de/10012115703

Social Policies for a Recovery

Immervoll, Herwig; Llena-Nozal, Ana - 2011

The fallout from the global economic downturn of 2008-09 is a continuing source of stress on families and a constraint on government policies. How can social policies contribute to a quick and equitable recovery from the crisis and how can they best respond to the difficulties that households...

Persistent link: https://www.econbiz.de/10010331437

Why the legal system is not necessarily less efficient than the income tax in redistributing income

Usher, Dan - 2009

redistribution is no business of the law. This efficiency-only doctrine is not that redistribution is unworthy as a social objective … initial distortion arising from redistribution pre se, through taxation or through law, and an additional distortion all its … inapplicable to most of what is commonly thought of as redistributive law. Redistribution is best supplied by a balance of law and …

Persistent link: https://www.econbiz.de/10010290386

A fair day's pay for a fair day's work: Optimal tax design as redistributional arbitrage

Hellwig, Christian; Werquin, Nicolas - 2022

redistribution. Within a Mirrleesian economy with earnings, consumption and retirement savings, we derive a novel formula for optimal …

Persistent link: https://www.econbiz.de/10012888653

On the redistributive properties of presumptive taxation

Balestrino, Alessandro; Galmarini, Umberto - 2005

Presumptive taxation, in which an income proxy is used as tax base, has been and is still used today in countries with very diverse situations - developing, transition and developed countries. Usually, this form of taxation is thought of as a revenue-raising device in presence of widespread...

Persistent link: https://www.econbiz.de/10010261125

Contribution to the theory of optimal utilitarian income taxation

Hellwig, Martin - 2007

The paper provides a new formulation of the Mirrlees-Seade theo- rem on the positivity of the optimal marginal income tax, under weaker assumptions and in a more general model. The formulation of the the- orem is independent of whether the model involves finitely many types or a continuous type...

Persistent link: https://www.econbiz.de/10010264806

Income taxes, property values and migration

Glazer, Amihai; Kanniainen, Vesa; Poutvaara, Panu - 2005

We consider taxation by a utilitarian government in the presence of heterogeneous locations within a country. We show that a utilitarian government never equalizes after-tax incomes, even when it can impose group-specific lump-sum taxes. If migration is impossible, a utilitarian government may...

Persistent link: https://www.econbiz.de/10010267489

A contribution to the theory of optimal utilitarian income taxation

Hellwig, Martin - 2005

The paper provides a new proof of the positivity of the optimal marginal income tax, in a more general model, under weaker assumptions. The analysis focusses on the (weakly) relaxed problem in which upward incentive constraints are replaced by a monotonicity condition on consumption. Without...

Persistent link: https://www.econbiz.de/10010274226