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Piketty’s Capital, his critics and basic income
Lo Vuolo, Rubén M. - In: Basic income studies : BIS ; an international journal … 10 (2015) 1, pp. 29-43
Persistent link: https://www.econbiz.de/10011407475
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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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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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Personal income tax progressivity : trends and implications
Gerber, Claudia; Klemm, Alexander; Liu, Li; Mylonas, Victor - 2018
This paper discusses how the structure of the tax system affects its progressivity. It suggests a measure of … other progressivity measures, the paper (i) documents a decline in progressivity over the last decades and (ii) examines the … relationship between progressivity and economic growth. Regressions do not reveal a significant impact of progressivity on growth …
Persistent link: https://www.econbiz.de/10011978377
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Taxation Reforms: a CGE-Microsimulation Analysis for Pakistan
Ahmed, Saira; Ahmed, Vagar; Abbas, Ahsan - Partenariat en Politiques Économiques (PEP), … - 2010
This paper provides an ex ante assessment of taxation reforms being considered in Pakistan, in order to widen the tax base and rationalise the rate structure of different taxes. Amongst the main proposals, those focusing on sales tax and agricultural direct taxes seem relatively more attractive....
Persistent link: https://www.econbiz.de/10008680793
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IRPF común y foral: Un análisis regional/Common and Foral Income Tax: A Regional Analysis
DELGADO RIVERO, FRANCISCO J. - In: Estudios de Economía Aplicada 23 (2005) Agosto, pp. 521-536
perspectivas: carga fiscal, progresividad, capacidad redistributiva y bienestar social. Con este objetivo se realiza un ejercicio … concluir diferencias según los niveles de renta regional en caso de aplicar la normativa vasca dada su mayor progresividad. Por … otro lado, la norma navarra no implicaría incrementos de progresividad ni de bienestar social para la gran mayoría de …
Persistent link: https://www.econbiz.de/10005737038
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It takes two to tango : income and payroll taxes in progressive tax systems
Amoureux, Victor; Guillaud, Elvire; Zemmour, Michaël - 2019
progressivity, and on their respective impact on inequality reduction. We show that, in all countries of our sample, the … progressivity of income tax increases as soon as the progressivity of social insurance contributions decreases. This implies that …
Persistent link: https://www.econbiz.de/10012117860
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Distribución y redistribución de la renta en la literatura española reciente
NAVARRO ESPIGARES, J.L.; HERNÁNDEZ TORRES, E. - In: Estudios de Economía Aplicada 22 (2004) Abril, pp. 29-65
dos primeros los que mayor atención han recibido por parte de los analistas dedicados al análisis de la desigualdad de la … renta. Pero la desigualdad no es el único tema relacionado con la distribución de la renta, sino que cada vez cobran más … to the analysis of the income inequality. But inequality is not the only topic related with the distribution of the …
Persistent link: https://www.econbiz.de/10005737088
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Rethinking the Pfähler-Lambert decomposition to analyse real-world personal income taxes
Onrubia, Jorge; Picos, Fidel; Rodado, María del Carmen - In: International tax and public finance 21 (2014) 4, pp. 796-812
Persistent link: https://www.econbiz.de/10011303151