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Shifting tax burden to top income earners : what is the best way to reduce inequality?
Onrubia, Jorge; Picos, Fidel; Rodado, María del Carmen - 2019
reduce income inequality. Starting from Lambert and Aronson (Inequality decomposition analysis and the Gini coefficient …
Persistent link: https://www.econbiz.de/10011990914
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Shifting tax burden to top income earners : what is the best way to reduce inequality?
Onrubia, Jorge; Picos, Fidel; Rodado, María del Carmen - 2019
reduce income inequality. Starting from Lambert and Aronson (Inequality decomposition analysis and the Gini coefficient …
Persistent link: https://www.econbiz.de/10012110760
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Does income transparency affect support for redistribution? : evidence from Finland's tax day
Dunaiski, Maurice; Tukiainen, Janne - 2023
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
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Declining tax progression and the German dual income tax : conference paper
Jenderny, Katharina - 2013 - Preliminary version
This paper analyzes the effect of the introduction of a final withholding tax on capital income on the progression of the German income tax. As previous literature shows, even with synthetic income taxation, tax progression was strongest in the middle of the income distribution, and decreased...
Persistent link: https://www.econbiz.de/10010337865
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A fresh look at an old question : is pro-poor targeting of cash transfers more effective than universal systems at reducing inequality and poverty?
McKnight, Abigail - 2015
This paper presents findings on the changing effectiveness of cash transfers and income taxes on inequality and poverty … and inequality. The strength of the relationship varies between countries and in some cases between the all age and the …
Persistent link: https://www.econbiz.de/10011289926
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A unified perspective on efficiency, redistribution, and public policy
Kaplow, Louis - 2020
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
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Chapter 10 Taxation
Kaplow, Louis - In: Handbook of law and economics : volume 1, (pp. 647-755). 2007
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
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Insurance, redistribution, and the inequality of lifetime income
Haan, Peter; Kemptner, Daniel; Prowse, Victoria; … - 2023
-cycle model, we determine that taxes and transfers offset 45% of lifetime earnings inequality attributed to differences in …
Persistent link: https://www.econbiz.de/10014427523
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Technological change, task complexity, and preferences for redistribution
Hope, David; Limberg, Julian; Weber, Nina - 2023
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
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The evolution of tax implicit value judgements, redistribution and income inequality in the UK : 1968 to 2015
Van de Ven, Justin; Hérault, Nicolas - 2019
redistribution; one that departs from the prevailing view that UK inequality stopped rising from the early 1990s. …An issue of interest in the literature that explores the drivers of inequality is the distributional bearing of tax and … judgements implicit in tax and transfer policy provides a fresh perspective on the evolution of income inequality and …
Persistent link: https://www.econbiz.de/10012157608