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becoming increasingly focused on nonroutine, complex tasks. We provide a first experimental test of whether fairness … perceptions and preferences for redistribution differ when top earners gain their incomes through luck, routine work, or complex …
Persistent link: https://www.econbiz.de/10014288937
The marginal social value of income redistribution is understood to depend on both the concavity of individuals … redistribution, as might be expected, whereas concavity of the social welfare function has a more subtle influence, one that in some …
Persistent link: https://www.econbiz.de/10014074750
The marginal social value of income redistribution is understood to depend on both the concavity of individuals … redistribution, as might be expected, whereas concavity of the social welfare function has a more subtle influence, one that in some …
Persistent link: https://www.econbiz.de/10014075235
The authors analyze to what extent and how the tax burden should be shifted towards top income earners in order to reduce income inequality. Starting from Lambert and Aronson (Inequality decomposition analysis and the Gini coefficient revisited 1993) and Alvaredo (A note on the relationship...
Persistent link: https://www.econbiz.de/10011990914
The authors analyze to what extent and how the tax burden should be shifted towards top income earners in order to reduce income inequality. Starting from Lambert and Aronson (Inequality decomposition analysis and the Gini coefficient revisited 1993) and Alvaredo (A note on the relationship...
Persistent link: https://www.econbiz.de/10012110760
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
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
Optimal policy rules - including those regarding income taxation, commodity taxation, public goods, and externalities - are typically derived in models with homogeneous preferences. This article reconsiders many central results for the case in which preferences for commodities, public goods, and...
Persistent link: https://www.econbiz.de/10014216322
By inverting Saez (2002)'s model of optimal income taxation, we characterize the redistributive preferences of the Irish government between 1987 and 2005. The (marginal) social welfare function revealed by this approach is consistently comparable over time and show great stability despite...
Persistent link: https://www.econbiz.de/10009729273