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The efficiency and distributive effects of local taxes : evidence from Italian municipalities
Rubolino, Enrico - 2019 - This version: February 2019
This paper analyzes the effect of local income taxation on taxable income, inequality and internal migration in Italy …
Persistent link: https://www.econbiz.de/10011975467
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Should the rich be taxed more? : the fiscal inequality coefficient
Hatgioannides, John; Karanassou, Marika; Sala, Hector - 2017
This paper holistically addresses the effective (relative) income tax contribution of a given income (or, wealth) group. The widely acclaimed standard in public policy is the absolute benefaction of a given income group in filling up the fiscal coffers. Instead, we focus on the ratio of the...
Persistent link: https://www.econbiz.de/10011756097
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Should the rich be taxed more? : the fiscal inequality coefficient
Hatgioannides, John; Karanassou, Marika; Sala, Hector - 2017
This paper holistically addresses the effective (relative) income tax contribution of a given in-come (or, wealth) group. The widely acclaimed standard in public policy is the absolute benefaction of a given income group in filling up the fiscal coffers. Instead, we focus on the ratio of the...
Persistent link: https://www.econbiz.de/10011731886
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Should the Rich Be Taxed More? The Fiscal Inequality Coefficient
Hatgioannides, John - 2017
This paper holistically addresses the effective (relative) income tax contribution of a given in-come (or, wealth) group. The widely acclaimed standard in public policy is the absolute benefaction of a given income group in filling up the fiscal coffers. Instead, we focus on the ratio of the...
Persistent link: https://www.econbiz.de/10012948621
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Taxation, inequality, and poverty : evidence from Ukraine
Markina, Oksana - In: Central European economic journal 9 (2022) 56, pp. 1-18
recommendations on how taxation should be used to address problems of inequality and poverty. The research methodology is based on a … taxation and social spending on inequality and poverty in individual countries. The dataset consists of data from the World … its redistributive policies. The article contributes to the academic literature on the impact of taxation on poverty and …
Persistent link: https://www.econbiz.de/10013198001
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Optimal taxation when the tax burden matters
Jessen, Robin; Metzing, Maria; Rostam-Afschar, Davud - 2022
Survey evidence shows that the magnitude of the tax liability plays a role in value judgements about which groups deserve tax breaks. We demonstrate that the German tax-transfer system conflicts with a welfarist inequality averse social planner. It is consistent with a planner who is averse to...
Persistent link: https://www.econbiz.de/10012876120
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Optimal taxation under different concepts of justness
Jessen, Robin; Metzing, Maria; Rostam-Afschar, Davud - 2017
A common assumption in the optimal taxation literature is that the social planner maximizes a welfarist social welfare … for the working poor in practice. We reconcile this puzzle by generalizing the optimal taxation framework by Saez (2002 …
Persistent link: https://www.econbiz.de/10011721431
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Optimal taxation under different concepts of justness
Jessen, Robin; Metzing, Maria; Rostam-Afschar, Davud - 2017
A common assumption in the optimal taxation literature is that the social planner maximizes a welfarist social welfare … for the working poor in practice. We reconcile this puzzle by generalizing the optimal taxation framework by Saez (2002 …
Persistent link: https://www.econbiz.de/10011791708
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Optimal taxation under different concepts of justness
Jessen, Robin; Metzing, Maria; Rostam-Afschar, Davud - 2018
A common assumption in the optimal taxation literature is that the social planner maximizes a welfarist social welfare … for the working poor in practice. We extend the optimal taxation framework by Saez (2002) to allow for alternatives to …
Persistent link: https://www.econbiz.de/10011897232
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Optimal taxation under different concepts of justness
Jessen, Robin; Metzing, Maria; Rostam-Afschar, Davud - 2017
A common assumption in the optimal taxation literature is that the social planner maximizes a welfarist social welfare … for the working poor in practice. We reconcile this puzzle by generalizing the optimal taxation framework by Saez (2002 …
Persistent link: https://www.econbiz.de/10011729171