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The impact of the tax system structure on the narrowing of income disparities in OECD countries
Mazurek-Chwiejczak, Małgorzata - In: E-Finanse : finansowy kwartalnik internetowy 12 (2016) 3, pp. 27-37
Social disparities have a common and consistent character in the vast majority of contemporary countries. The level of income inequality in OECD countries has grown in the past 30 years and is still rising. Taxes and tax systems, aside from social transfers, are fiscal instruments widely used in...
Persistent link: https://www.econbiz.de/10011616747
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Optimal Redistributional Instruments in Tax Policy and Law & Economics : Survey and Assessment
Sanchirico, Chris William - 2018
taxation and relies on a comparative “precautionary principle” that finds little support in systematic thinking about …
Persistent link: https://www.econbiz.de/10012934183
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Education policies and taxation without commitment
Findeisen, Sebastian; Sachs, Dominik - 2014 - This version: May 27, 2014
We study the implications of limited commitment on education and tax policies chosen by benevolent governments. Individual wages are determined by both innate abilities and education levels. Consistent with real world practices, the government can decide to subsidize different levels of...
Persistent link: https://www.econbiz.de/10011490537
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Taxing Bankrupts
Oei, Shu-Yi - 2016
When a debtor goes bankrupt and limited assets have to be divided between competing creditors, should unpaid taxes owed to the government be paid before the debts owed to other creditors? This Article defends the notion that some tax debts should be awarded priority. Insofar as bankruptcy...
Persistent link: https://www.econbiz.de/10013007198
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The distributional impacts of fiscal policy : the case of the Philippines
Son, Hyun H. - 2022
The distributional impacts of fiscal policies are instrumental in reducing inequality in countries like the Philippines, where inequality has been persistently high. This paper assesses how equitable various taxes and transfers in the Philippines are by deriving the elasticities of Atkinson and...
Persistent link: https://www.econbiz.de/10013207209
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High inflation and wage rigidity : the implicit response of the Italian tax-benefit system
Boscolo, Stefano; Figari, Francesco - 2023
redistribution, that fiscal drag has a small regressive effect and that the implicit redistribution favours pensioners over private …
Persistent link: https://www.econbiz.de/10014487686
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The size and shape of government : preferences over redistributive tax policy
Barnes, Lucy - In: Socio-economic review 13 (2015) 1, pp. 55-78
Persistent link: https://www.econbiz.de/10010519914
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Taxation, pension schemes, and stakeholder wealth
Platanakis, Emmanouil; Sutcliffe, Charles M. S. - In: Advances in taxation 27 (2020), pp. 125-158
Persistent link: https://www.econbiz.de/10012391943
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The political economy of 'linked' progressive taxation in Africa and Latin America
Mosley, Paul; Abdulai, Abdul-Gafaru - 2016
switched between sectors. We examine, principally by regression methods, the impact of 'linked taxation' in five countries … revenue in all those countries. 'Linked progressive taxation' has evolved over recent years to become more flexible, in … particular through reforms in the sources and types of taxation which are used to finance priority expenditures, and we argue …
Persistent link: https://www.econbiz.de/10011568140
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World changes in inequality : an overview of facts, causes, consequences, and policies
Bourguignon, François - In: CESifo economic studies : CESifo, a joint initiative of … 64 (2018) 3, pp. 345-370
Persistent link: https://www.econbiz.de/10012030072