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This paper analyzes voting on a linear income tax which is redistributed lump sum to the taxpayers. Individuals can …
Persistent link: https://www.econbiz.de/10011437454
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
The Australian income tax and transfer system has undergone considerable reform since the mid 1980s. As a number of commentators have pointed out, one impact of reforms to cash transfers for families, as well as of some reforms to direct taxes, has been the evolution of a defacto system of...
Persistent link: https://www.econbiz.de/10010239301
Less visible than benefit expenditure, spending channelled through the tax system via tax concessions and advantages can amount to substantial amounts of foregone revenue. In this paper we use EUROMOD, a tax-benefit micro-simulation model covering all EU member states, to investigate the size...
Persistent link: https://www.econbiz.de/10010374083
Using EUROMOD, this study investigates the size and distributional effects of tax allowances and tax credits in 6 European countries. It also examines whether instrument design matters in shaping the redistributive effect, paying attention to both categorical and explicit income targeting .With...
Persistent link: https://www.econbiz.de/10010380433
government redistribution to be a function of the income of the median voter. Because turnout has fallen drastically in the …
Persistent link: https://www.econbiz.de/10011547865
The purpose of this article is to integrate the class of preferences developed by Gul and Pesendorfer into the theory of optimal redistributive taxation with heterogenous consumers and asymmetric information. The consumers are inclined to over-spend on a commodity for which they experience...
Persistent link: https://www.econbiz.de/10012240965
redistribution. Although they are in most cases strongly progressive, the low redistributive effect is mainly due to their small size …
Persistent link: https://www.econbiz.de/10012293638
Recent books by Thomas Piketty (Piketty, 2014) and Anthony Atkinson (Atkinson, 2015) have brought the annual wealth tax back on the policy agenda. Both authors suggest using the annual wealth tax to supplement the redistributional effects of the income tax, assigning it a role as a...
Persistent link: https://www.econbiz.de/10011717186
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