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Mit Hilfe der Einkommens- und Verbrauchsstichprobe läßt sich belegen, daß die zur Kompensation einer niedrigeren Einkommensteuer diskutierte Erhöhung der Verbrauchsteuern Normalverdiener überproportional belastet. Sinnvoll wäre hingegen eine Mehrwertsteuererhöhung als Mittel zur...
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Within a simple setup, we show that fair redistribution of performance-based allocations implies proportional taxation …. Fair redistribution is characterized by three properties: efficiency, i.e., redistribution has no cost. Anonymity, i ….e., rewards after redistribution do not depend on the identity of the members of the society but only on their performance. Weak …
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This paper aimed at discussing the Congolese government's choice on exempt goods during indirect tax reform and, on the other side, assessing the impact of this reform on inequality. We estimated from 123 household surveys from 2005 the Quadratic Almost Ideal Demand System for the first time in...
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