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Shifting tax burden to top income earners : what is the best way to reduce inequality?
Onrubia, Jorge; Picos, Fidel; Rodado, María del Carmen - 2019
reduce income inequality. Starting from Lambert and Aronson (Inequality decomposition analysis and the Gini coefficient …
Persistent link: https://www.econbiz.de/10011990914
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Shifting tax burden to top income earners : what is the best way to reduce inequality?
Onrubia, Jorge; Picos, Fidel; Rodado, María del Carmen - 2019
reduce income inequality. Starting from Lambert and Aronson (Inequality decomposition analysis and the Gini coefficient …
Persistent link: https://www.econbiz.de/10012110760
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Observations from the U.S. Federal Income Tax to Distinguish Between Measures of Progressivity and Redistributive Capacity
Mathews, Timothy - 2016
This study provides insights on the attributes of a tax that are measured by two different classes of progressivity indices – those defined by Kakwani (1977), Suits (1977), Stroup (2005), and Mathews (2016) and those defined by Musgrave & Thin (1948) and Reynolds & Smolensky (1977). Index...
Persistent link: https://www.econbiz.de/10012995190
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Does income transparency affect support for redistribution? : evidence from Finland's tax day
Dunaiski, Maurice; Tukiainen, Janne - 2023
for redistribution. We leverage a quasi-experiment in Finland, where every year on the so-called tax day, the authorities … earnings of the top 10% are unfair, but that public support for redistribution remains largely unaffected. A notable exception … are top earners, who decrease their support for redistribution, and young people, who increase their support for …
Persistent link: https://www.econbiz.de/10014229860
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Labor migration and the case for flat tax
Blumḳin, Tomer; Tsadḳah, Efrayim; Shem-Tov, Yotam - 2011
to a flat (inferior) regime is not too welfare-costly, even when the extent of re-distribution is significant. Therefore … redistribution. -- flat tax ; re-distribution ; migration ; tax-competition …
Persistent link: https://www.econbiz.de/10009130229
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Are two tax rates better than one?
FitzRoy, Felix R.; Jin, Jim Y. - 2009
Should two-band income taxes be progressive given a general income distribution? We provide a negative answer under utilitarian and max-min welfare functions. While this result clarifies some ambiguities in the literature, it does not rule out progressive taxes in general. If we maximize total...
Persistent link: https://www.econbiz.de/10003845516
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Taxes, wage capitalization and the ability of states to redistribute income
Giertz, Seth H.; Ramezani, Rasoul - 2018
Local and state governments attempt to lessen after-tax income inequality via progressive taxation. Migration responses …
Persistent link: https://www.econbiz.de/10012163062
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A unified perspective on efficiency, redistribution, and public policy
Kaplow, Louis - 2020
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
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Chapter 10 Taxation
Kaplow, Louis - In: Handbook of law and economics : volume 1, (pp. 647-755). 2007
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
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The redistributive effect and progressivity of taxes revisited : an international comparison across the European Union
Verbist, Gerlinde; Figari, Francesco - 2014
Over the last few years concern for income inequality in European countries has increased remarkably. In this context … aim of this paper is twofold. First, we investigate empirically whether there is a link between pre-tax income inequality … and redistribution through taxes. Second we hereby test whether there is a relationship between progressivity and the …
Persistent link: https://www.econbiz.de/10010340288