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Rent Taxation when Cost Tranfers are Possible, but Costly
Halvorsen, H.E.; Lund, D. - 1998
While rent taxation in some theories is neutral, and the tax rate could not be set to one hundred percent to minimize …
Persistent link: https://www.econbiz.de/10010330284
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Income inequality, growth and elite taxation in Brazil: New evidence combining survey and fiscal data, 2001-2015
Morgan, Marc - 2018
This paper analyses the pre-tax inequality in the income that individuals actually receive in Brazil and the role of … the personal income tax in regulating these incomes. We produce a new distributional series of fiscal income, consistently … combining annual and nationally representative household survey data with detailed information on income tax declarations …
Persistent link: https://www.econbiz.de/10012030391
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Vertical and Horizontal Redistribution: The Cases of Western and Eastern Europe
Bussolo, Maurizio; Krolage, Carla; Makovec, Mattia; … - 2018
European countries have the world's most redistributive tax and transfer systems. While they have been well equipped to deal with vertical inequality – that is, fostering redistribution from the rich to the poor – less is known about their performance in dealing with horizontal inequality,...
Persistent link: https://www.econbiz.de/10011956678
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Optimal piecewise linear income taxation
Apps, Patricia; Long, Ngo Van; Rees, Ray - 2009
attention in the literature on optimal income taxation. This paper offers a simple and transparent analysis of its main …
Persistent link: https://www.econbiz.de/10010264573
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The economics of risky health behaviors
Cawley, John; Ruhm, Christopher J. - 2011
Risky health behaviors such as smoking, drinking alcohol, drug use, unprotected sex, and poor diets and sedentary lifestyles (leading to obesity) are a major source of preventable deaths. This chapter overviews the theoretical frameworks for, and empirical evidence on, the economics of risky...
Persistent link: https://www.econbiz.de/10010278806
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Measuring The Distribution Of Well-Being: Why Income and Consumption Give Different Answers
Sabelhaus, John; Schneider, Ulrike - 1997
Annual, before-tax income is the most common official statistic used to measure economic well-being and therefore … underlies the design of most anti-poverty programs or other redistributive economic policies. Notwithstanding, extended income … income and age groups, and somewhat different answers about trends in resources over time. More importantly, by explicitly …
Persistent link: https://www.econbiz.de/10010317585
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Capital flight and development: An overview of concepts, methods, and data sources
Johannesen, Niels; Pirttilä, Jukka - 2016
This paper offers a critical review of the methods used to estimate the extent of capital flight and illicit financial flows from developing countries. The largest estimates in the literature are based on imperfect methods with a great margin for error. Emerging new studies have built on...
Persistent link: https://www.econbiz.de/10011653908
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Fiscal decentralization and the shadow economy
Janský, Petr; Palanský, Miroslav - 2016
In this paper we use the new Government Revenue Dataset to analyse fiscal decentralization. We find that developed countries are on average more decentralized than developing countries and that Asia, Europe and North America are among the most fiscally decentralized regions. In our econometric...
Persistent link: https://www.econbiz.de/10011653985
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Quantifying the impacts of expanding social protection on efficiency and equity: Evidence from a behavioural microsimulation model for Ghana
Osei, Robert; Pirttilä, Jukka; Rattenhuber, Pia - 2017
sector jobs. This paper quantifies impacts on income distribution and efficiency of expanding developing countries' social …
Persistent link: https://www.econbiz.de/10011943796
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Fiscal Policy and Private Consumption in Industrial and Developing Countries
Schclarek, Alfredo - 2005
This paper empirically studies the effects of fiscal policy shocks on private consumption. Further, it tries to determine if the initial conditions of the economy, such as the financing needs of the government or previous fiscal deficits, affect that relationship. We use yearly data between 1970...
Persistent link: https://www.econbiz.de/10013208449