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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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The distributional impacts of fiscal policy : the case of the Philippines
Son, Hyun H. - 2022
The distributional impacts of fiscal policies are instrumental in reducing inequality in countries like the Philippines, where inequality has been persistently high. This paper assesses how equitable various taxes and transfers in the Philippines are by deriving the elasticities of Atkinson and...
Persistent link: https://www.econbiz.de/10013207209
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Income taxation of US households : facts and parametric estimates
Guner, Nezih; Kaygusuz, Remzi; Ventura, Gustavo - In: Review of economic dynamics 17 (2014) 4, pp. 559-581
Persistent link: https://www.econbiz.de/10011280928
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Tax Progressivity and Top Incomes : Evidence from Tax Reforms
Rubolino, Enrico - 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/10012959051
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Progressive Tax Rates, Income Inequality, and Tax Collections : Implications from COVID-19 Restrictions
Goldman, Nathan C.; Sadka, Gil - 2021
During March of 2021, a surprising narrative arose in the media – U.S. states not only did not incur decreases in tax collection during COVID-19, but many states saw substantial increases in collection. We consider this outcome from the perspective of progressive tax rates, income inequality,...
Persistent link: https://www.econbiz.de/10013236864
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Progressive tax reforms in flat tax countries
Barrios Cobos, Salvador; Ivaškaitė-Tamošiūnė, Viginta - 2018
Much of the literature on flat tax reforms has highlighted the benefits of introducing flat personal income tax systems in transition economies. The advocated benefits of flat tax systems range from their simplicity, higher compliance and lower distortionary effects on growth and employment....
Persistent link: https://www.econbiz.de/10011982132
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Income taxation of US households : basic facts
Guner, Nezih; Kaygusuz, Remzi; Ventura, Gustavo - 2011
for use in applied work in macroeconomics and public finance. -- taxation ; tax progressivity ; households …We use micro data from the U.S. Internal Revenue Service to document how households' tax liabilities vary with income … children. The data reveals a large dispersion in tax rates and taxes paid. Ranking households according to the average tax …
Persistent link: https://www.econbiz.de/10009233112
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Taxing income or consumption: macroeconomic and distributional effects for Italy
D'Andria, Diego; DeBacker, Jason; Evans, Richard W.; … - 2021
We study a set of tax reforms introducing a budget-neutral tax shift in Italy, from labour income to consumption taxes. To this end we use a microsimulation model to provide the output with which to estimate the parameters of tax functions in an overlapping-generations computable general...
Persistent link: https://www.econbiz.de/10012705235
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Taxation and distribution of income in Brazil: New evidence from personal income tax data
Gobetti, Sérgio Wulff; Orair, Rodrigo Octávio - 2016
This paper presents a critical analysis of income and profit taxes in Brazil, demonstrating how measures adopted in the 1980s and 1990s, as a result of mainstream recommendations, hindered the redistributive role of taxes in the country. Investigation of tax data reveals a high degree of income...
Persistent link: https://www.econbiz.de/10011786264
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Taxation and distribution of income in Brazil : new evidence from personal income tax data
Gobetti, Sérgio Wulff; Orair, Rodrigo Octávio - 2016
This paper presents a critical analysis of income and profit taxes in Brazil, demonstrating how measures adopted in the 1980s and 1990s, as a result of mainstream recommendations, hindered the redistributive role of taxes in the country. Investigation of tax data reveals a high degree of income...
Persistent link: https://www.econbiz.de/10011459778