Narrow search
Showing 1 - 10 of 3,007
Cover Image
Der Einkommenssteuertarif verteilt stärker um als je zuvor: Eine Simulationsanalyse
Brügelmann, Ralph; Schaefer, Thilo - Finanzwissenschaftlichen Forschungsinstitut, … - 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/10010985728
Cover Image
What Factors Influence the Structure of the State Income Tax?
Fletcher, Jason M.; Murray, Matthew N. - In: Public Finance Review 36 (2008) 4, pp. 475-496
This article contributes to a small body of literature that examines empirically the factors affecting the structure of state income taxes. We assume vote-maximizing politicians who are potentially influenced by information spillovers from other states in the spirit of yardstick competition. A...
Persistent link: https://www.econbiz.de/10010552661
Cover Image
The Sixteenth Amendment: The Historical Background
Arthur A. Ekirch, Jr. - In: Cato Journal 1 (1981) 1, pp. 161-182
The history of taxation from the earliest ages has been the history of the attempts of one class to make other classes pay the expenses, or an undue share of the expenses, of the Govern- ment. Aristocrats have always been trying to shift the taxes on to the people, and the people on to the...
Persistent link: https://www.econbiz.de/10010836820
Cover Image
Common and Foral IRPF after the 1998 reform: analysis of the differences of collection and redistribution through microsimulation
Delgado, Francisco J. - In: INVESTIGACIONES REGIONALES - Journal of REGIONAL RESEARCH (2003) 2, pp. 103-120
progressivity and redistribution. The Navarrese system throws a fiscal pressure similar to the Basque, but with the progressivity …
Persistent link: https://www.econbiz.de/10010841054
Cover Image
Economic Limits on "Rational" Democratic Redistribution
Mulligan, Casey B. - Harris School of Public Policy, University of Chicago - 2001
are (personally) worse off with any negative income tax scheme than they would be with no redistribution at all. This … finding has important implications for political-economic theories of redistribution, because it implies that the fully … informed median voter cannot be expected to support programs of cash redistribution from rich to poor - such as the negative …
Persistent link: https://www.econbiz.de/10005823033
Cover Image
Why the Legal System is Not Necessarily Less Efficient than the Income Tax In Redistributing Income
Usher, Dan - Economics Department, Queen's University - 2011
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 combination of law …
Persistent link: https://www.econbiz.de/10005037437
Cover Image
On the political economy of tax limits
Calabrese, Stephen; Epple, Dennis - Institut d'Economia de Barcelona (IEB), Facultat … - 2010
We study the political economy of state limitations on the taxing powers of local governments, investigating the effects of such restriction on housing markets, community composition, and types of taxes and expenditures undertaken by local governments. We characterize equilibrium when voters...
Persistent link: https://www.econbiz.de/10008565926
Cover Image
Taxation
Kaplow, Louis - In: Handbook of Law and Economics
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 forms...
Persistent link: https://www.econbiz.de/10005227966
Cover Image
Redistribution and Education Subsidies are Siamese Twins
Bovenberg, A.L.Bovenberg; Jacobs, B. - Tilburg University, Center for Economic Research - 2001
We develop a model of human capital formation with endogenous labor supply and heterogeneous agents to explore the optimal level of education subsidies along with the optimal progressive schedule of the labor income tax and optimal capital income taxes.Subsidies on education ensure efficiency in...
Persistent link: https://www.econbiz.de/10011091366
Cover Image
Your Place or Mine? Beliefs About Inequality and Redress Preferences in South Africa
Roberts, Benjamin - In: Social Indicators Research 118 (2014) 3, pp. 1167-1190
This article examines the nature of and change in beliefs about inequality and preferences for redistribution in South … earnings are tracked, together with support for government redistribution and for specific redress policies. Overall, the … preference for greater distributive fairness. Broad support is also reported in relation to state-led redistribution, though a …
Persistent link: https://www.econbiz.de/10010949869