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The impact of inflation on income tax and social insurance contributions in Europe
Immervoll, Herwig - 2000
Inflation can alter the characteristics of tax- and contribution systems in numerous ways. This paper demonstrates how … inflation alters the distributive properties of nominally defined tax systems and looks at the impact of the tax revenues and … comparisons of the distributive consequences of the inflation induced erosion of tax-band limits, thresholds, deductions, tax …
Persistent link: https://www.econbiz.de/10010331362
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The Marginal Welfare Cost of Personal Income Taxation in New Zealand
Creedy, John; Mok, Penny - 2017
The present paper reports estimates of welfare changes and the marginal welfare cost of income taxation for a wide range of income and demographic groups in New Zealand, in the context of a uniform increase in all marginal income tax rates. The results are obtained using enhancements to the NZ...
Persistent link: https://www.econbiz.de/10012115716
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Electoral mechanisms and pressure groups: The mix of direct and indirect taxation
Fiorentini, Gianluca - 1997
This paper describes the fiscal structure of a community as an equilibrium of a non-cooperative game where members of different pressure groups - characterised by conflicting interests - compete to get distributive gains. Their interaction is regulated by a constitution which sets the electoral...
Persistent link: https://www.econbiz.de/10011608302
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Romania's Fiscal Structure in View of Euro Adoption. A Multidimensional Analysis
Lazar, Maria-Isadora - In: CES Working Papers 6 (2014) 1, pp. 97-109
The aim of this paper is to conclude whether the adoption of the single currency induced a trend of structural resemblance, and if so, to determine groups of countries with similar fiscal structures inside the Euro Area. Taking into consideration total revenues, indirect taxation, direct...
Persistent link: https://www.econbiz.de/10012017121
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Public expenditure and international specialisation
Brülhart, Marius; Trionfetti, Federico - 2001
It is widely recognised that public-sector purchasers tend to discriminate in favour of domestic suppliers. We study the consequences of home-biased public procurement on international specialisation. In the theoretical analysis we find two effects. First, a country will specialise in the sector...
Persistent link: https://www.econbiz.de/10010295571
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Indirect Taxation and Redistribution: The Scope of the Atkinson-Stiglitz Theorem
Boadway, Robin; Pestieau, Pierre - 2002
The Atkinson-Stiglitz Theorem states that if labor is weakly separable from goods in household utility functions, differential commodity taxation should not be not part of an optimal redistributive tax system. This Theorem, which is arguable the most policy-relevant result to come out of the...
Persistent link: https://www.econbiz.de/10011940630
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Umverteilung im Wohlfahrtsstaat
Guger, Alois; Agwi, Martina; Buxbaum, Adi; Festl, Eva; … - 2009
In modernen Wohlfahrtsstaaten wird das Marktgeschehen in starkem Maße durch die Politik beeinflusst. Indem der Staat Steuern einhebt und Staatsausgaben tätigt, beeinflusst er sowohl die Struktur und das Niveau der Produktion als auch die Einkommensverteilung und damit die Verteilung der...
Persistent link: https://www.econbiz.de/10012319067
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The Political and Technical Aspects of Controlling Inflation
Gros, Daniel - In: Intereconomics 58 (2023) 3, pp. 133-135
After almost four decades of price stability, inflation has recently approached historical highs. Initially driven by … global energy and food price increases, the magnitude of the surge in inflation caught central banks and markets by surprise … monetary policy tightening, inflation upside risks are large. How can central banks restore control - and with it their own …
Persistent link: https://www.econbiz.de/10014334696
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The Rocky Path to Inflation Reduction
Ferber, Markus - In: Intereconomics 58 (2023) 3, pp. 148-150
Persistent link: https://www.econbiz.de/10014334699
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Der Einfluss von administrierten Preisen und indirekten Steuern auf die aktuelle Inflation im Euroraum
Nierhaus, Wolfgang - In: ifo Schnelldienst 67 (2014) 04, pp. 36-40
zweiten Jahreshälfte 2013 trug dieses Gütersegment knapp ein Fünftel zur Inflation im Euroraum bei, was deutlich weniger ist …
Persistent link: https://www.econbiz.de/10011693619