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Tax progressivity and top incomes : evidence from tax reforms
Rubolino, Enrico; Waldenström, Daniel - 2017
We study the link between tax progressivity and top income shares. Using variation from large-scale Western tax reforms in the 1980s and 1990s and the novel synthetic control method, we find large and lasting boosting impacts on top income shares from the progressivity reductions. Effects are...
Persistent link: https://www.econbiz.de/10011636668
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Tax morale and fairness in conflict : an experiment
Engel, Christoph; Mittone, Luigi; Morreale, Azzurra - 2019
Arguably, for many citizens the perceived expected disutility from sanctions is smaller than the monetary gain from tax evasion. Nevertheless most people pay their taxes most of the time. In a lab experiment, we show that the willingness to pay taxes even absent enforcement is indeed pronounced....
Persistent link: https://www.econbiz.de/10011977884
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Suspicious success : cheating, inequality acceptance, and political preferences
Klimm, Felix - 2018
beliefs nor differences in norms about cheating can explain this finding, it seems to be driven by a difference in preferences …
Persistent link: https://www.econbiz.de/10011899249
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Wealth Inequality and Endogenous Fairness Views
Gallenstein, Richard - 2021
discussion by demonstrating a causal link between wealth inequality and fairness views. I show that fairness views are set … self-serving bias in their fairness views. These results have important implications for social cohesion as they suggest …
Persistent link: https://www.econbiz.de/10013219265
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Behavioral Responses and the Distributional Effects of Personal Income Taxes
Duncan, Denvil - 2012
This paper simulates the distributional impact of the Russian personal income tax (PIT) following the flat tax reform of 2001 using data from the Russian Longitudinal Monitoring Survey. I decompose the change in the distribution of net income into a direct (tax) effect and an indirect effect....
Persistent link: https://www.econbiz.de/10013098496
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Behavioral responses and the distributional effects of the Russian ‘flat’ tax
Duncan, Denvil - In: Journal of Policy Modeling 36 (2014) 2, pp. 226-240
This paper simulates the distributional impact of the Russian personal income tax (PIT) following the flat tax reform of 2001 using data from the Russian Longitudinal Monitoring Survey. I decompose the change in the distribution of net income into a direct (tax) effect and an indirect effect....
Persistent link: https://www.econbiz.de/10010906737
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Born that way : beliefs about genetics' importance and redistribution preferences
Pogliano, Andrea - 2024
Meritocratic fairness justifies inequality when it stems from performance. Yet performance is influenced by one …'s genetics. I investigate whether individuals' redistribution preferences are affected by their beliefs about genetics' role in … two workers earned based on their performance in a mathematical task. Across two treatments, I modify beliefs about the …
Persistent link: https://www.econbiz.de/10014496483
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Fairness and the unselfish demand for redistribution by taxpayers and welfare recipients
Sabatini, Fabio; Ventura, Marco; Yamamura, Eiji; … - 2017
We illustrate how the desire to live in a fair society that rewards individual effort and hard work triggers an unselfish though rational demand for redistribution. This leads the well off to prefer higher taxes and the poor to reject extreme progressivity. We then provide evidence of these...
Persistent link: https://www.econbiz.de/10011785084
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Income underreporting based on income expenditure gaps : survey vs tax records
Paulus, Alari - 2015
We estimate the extent of income underreporting among working households, using data from an income survey linked with individual tax records for Estonia. Income underreporting is inferred from consumption propensities, following and extending the method by Pissarides andWeber (1989). Our...
Persistent link: https://www.econbiz.de/10011284930
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Revenue-Maximising Elasticities of Taxable Income in Multi-Rate Income Tax Structures
Creedy, John - 2013
The empirical literature on the elasticity of taxable income (ETI) sometimes questions whether estimated values are consistent with being on the revenueincreasing section of the Laffer curve, usually in the context of a single rate tax system or for top marginal rates. This paper develops...
Persistent link: https://www.econbiz.de/10013088743