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On the emissions-inequality trade-off in energy taxation : evidence on the German car fuel tax
Nikodinoska, Dragana; Schröder, Carsten - 2015
By using estimates from an Almost Ideal Demand System (AIDS), we investigate how the German energy tax on car fuels changes the private households-CO2 emissions, living standards, and post-tax income distribution. Our results show that the tax implies a trade-off between the aim to reduce...
Persistent link: https://www.econbiz.de/10010483410
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Fiscal Redistribution and Social Welfare
Coady, David P. - 2019
discussion of fiscal redistribution within the standard social welfareframework, which lends itself to a transparent and … practical evaluation of the extent anddeterminants of fiscal redistribution. Differences in fiscal redistribution are decomposed … factorsexplaining differences in their fiscal redistribution and to discuss patterns in fiscalredistribution highlighted in the …
Persistent link: https://www.econbiz.de/10012889140
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Chapter 5 The Economic Theory of Gift-Giving: Perfect Substitutability of Transfers and Redistribution of Wealth
Mercier Ythier, Jean - In: Handbook of the economics of giving, altruism and …, (pp. 227-369). 2006
This chapter reviews the theory of the voluntary public and private redistribution of wealth elaborated by economic … voluntary redistribution of income or wealth. The theory concentrates on lump-sum voluntary transfers, individual or collective … altruistic transfers by Pareto-efficient public redistribution. The chapter is organized as follows. Section 2 presents an …
Persistent link: https://www.econbiz.de/10014023678
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Business taxation and wages : redistribution and asymmetric effects
Bauer, Thomas K.; Kasten, Tanja; Siemers, Lars - 2017 - This version: July 2017
Empirical evidence on the degree of business-tax shifting is rare. It remains open to which extent the tax burden is shifted, whether there are differences for tax increases and decreases, or whether there exists some treatment heterogeneity. Using a large administrative panel data set, we...
Persistent link: https://www.econbiz.de/10011699190
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Business taxation and wages : redistribution and asymmetric effects
Bauer, Thomas K.; Kasten, Tanja; Siemers, Lars - 2017 - This version: July 2017
Empirical evidence on the degree of business-tax shifting is rare. It remains open to which extent the tax burden is shifted, whether there are differences for tax increases and decreases, or whether there exists some treatment heterogeneity. Using a large administrative panel data set, we...
Persistent link: https://www.econbiz.de/10011736166
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Fiscal redistribution and social welfare : doing more or more to do?
Coady, David P.; D'Angelo, Devin; Evans, Brooks - 2020
This paper embeds analysis of fiscal redistribution (FR) within the standard social welfare framework. Differences in …
Persistent link: https://www.econbiz.de/10012226311
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Measuring income redistribution : beyond the proportionality standard
Urban, Ivica - 2017
Traditional analyses of redistributive effects of the tax-benefit system are rooted in the concepts of relative income inequality and proportionality. This observation also applies to decompositions proposed by Kakwani (1977, 1984) and Lambert (1985) that reveal the vertical and horizontal...
Persistent link: https://www.econbiz.de/10011627944
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Inequality and fiscal redistribution in Mexico : 1992-2015
Scott, John; Rosa, Enrique de la; Balcazar, Rodrigo Aranda - 2017
This paper uses income and expenditure surveys from 1992 to 2014 and public tax and spending accounts to estimate the redistributive impact of Mexico's fiscal system over this period. It presents standard and marginal benefit incidence analysis for the principal public transfers (education,...
Persistent link: https://www.econbiz.de/10011776401
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Vertical and horizontal redistribution : the cases of Western and Eastern Europe
Bussolo, Maurizio; Krolage, Carla; Makovec, Mattia; … - 2019
deal with vertical inequality - that is, fostering redistribution from the rich to the poor - less is known about their … individuals may not only care about vertical redistribution, but also about the economic situation of the specific groups they … belong to, the horizontal dimension of redistribution becomes politically salient and can be a source of social tensions. We …
Persistent link: https://www.econbiz.de/10011958521
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Progressivity-Improving VAT Reforms in Italy
Gastaldi, Francesca; Liberati, Paolo; Pisano, Elena; … - 2014
International institutions are recommending policies aimed at shift- ing the tax burden from labour and business incomes to less growth- detrimental forms of taxation, such as consumption taxes. However, de- spite the expected positive macroeconomic effects, a criticism about in- creasing the...
Persistent link: https://www.econbiz.de/10010940438