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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
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
also who moves up and down the income ladder over time. While income inequality has increased in most OECD countries, in … progressive taxation has also reduced the top 1 per cent’s share of disposable income. This paper finds that income inequality … to greater income inequality but also higher upward income mobility. Indeed, the analysis in the paper shows upward …
Persistent link: https://www.econbiz.de/10012202850
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
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
reduce income inequality. Starting from Lambert and Aronson (Inequality decomposition analysis and the Gini coefficient …
Persistent link: https://www.econbiz.de/10011990914
reduce income inequality. Starting from Lambert and Aronson (Inequality decomposition analysis and the Gini coefficient …
Persistent link: https://www.econbiz.de/10012110760
Establishing an equitable and efficient tax system is essential for reducing poverty, combating inequality, and …
Persistent link: https://www.econbiz.de/10014290690
public debt under control; ii) reduce inequality by increasing the redistributive effect of taxation; iii) promote …
Persistent link: https://www.econbiz.de/10012953887
public debt under control; ii) reduce inequality by increasing the redistributive effect of taxation; iii) promote …
Persistent link: https://www.econbiz.de/10011700368