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Joint taxation in Spain and its effects on social welfare : a microsimulation analysis
Badenes Plá, Nuria; Blanco Palmero, Patricia; … - 2020
shown that the policy recommendations would be different if only the study of inequality had been considered, since the net … income gains of the current system offset the possible improvements in inequality of the simulated alternatives. Our results …
Persistent link: https://www.econbiz.de/10012439073
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Does income transparency affect support for redistribution? : evidence from Finland's tax day
Dunaiski, Maurice; Tukiainen, Janne - 2023
inequality through a real-world policy, rather than experimental treatments, may trigger only marginal changes in support for …
Persistent link: https://www.econbiz.de/10014229860
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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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A switch from joint to individual taxation is welfare improving
Decoster, André; Haan, Peter - 2011
In this paper we empirically derive the welfare effects of a shift from joint taxation with full income splitting to a revenue neutral system of individual taxation in Germany. For the empirical welfare evaluation we estimate the preference heterogeneity in the population and use normative...
Persistent link: https://www.econbiz.de/10009579606
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Tax-benefit revealed redistributive preferences over time : Ireland 1987 - 2005
Bargain, Olivier; Keane, Claire - 2010
By inverting Saez (2002)'s model of optimal income taxation, we characterize the redistributive preferences of the Irish government between 1987 and 2005. The (marginal) social welfare function revealed by this approach is consistently comparable over time and show great stability despite...
Persistent link: https://www.econbiz.de/10009729273
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Tax-Benefit Revealed Redistributive Preferences Over Time : Ireland 1987-2005
Bargain, Olivier - 2010
By inverting Saez (2002)'s model of optimal income taxation, we characterize the redistributive preferences of the Irish government between 1987 and 2005. The (marginal) social welfare function revealed by this approach is consistently comparable over time and show great stability despite...
Persistent link: https://www.econbiz.de/10013137249
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Behavioral Responses and the Distributional Effects of Personal Income Taxes
Duncan, Denvil - 2012
income inequality. Changes in the pre-tax distribution (indirect effect), on the other hand, had a large negative impact on … inequality thus leading to an overall decline in net income inequality. I also find that the tax-induced evasion response … increased reported net income inequality while reducing consumption. To the extent that consumption approximates actual income …
Persistent link: https://www.econbiz.de/10013098496
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A Switch from Joint to Individual Taxation is Welfare Improving
Decoster, André - 2012
In this paper we empirically derive the welfare effects of a shift from joint taxation with full income splitting to a revenue neutral system of individual taxation in Germany. For the empirical welfare evaluation we estimate the preference heterogeneity in the population and use normative...
Persistent link: https://www.econbiz.de/10013112829
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Accounting for Family Background When Designing Optimal Income Taxes : A Microeconometric Simulation Analysis
Aaberge, Rolf - 2009
-type inequality. A higher degree of within-type inequality aversion instead produces EOp-optimal rules with positive marginal tax …
Persistent link: https://www.econbiz.de/10013153308
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The Impact of Taxes on Income Mobility
Alloza, Mario - 2017
This paper investigates how taxes affect relative mobility in the income distribution in the US. Household panel data drawn from the PSID between 1967 and 1996 is employed to analyse the relationship between marginal tax rates and the probability of staying in the same income decile. Exogenous...
Persistent link: https://www.econbiz.de/10012950954