the reasons for being poor. We develop and test a theo-ry about support for redistribution in the presence of target … taxation of the rich. Survey evidence from the United States and Germany and experimental evidence on giving money to real …

taxation and relies on a comparative “precautionary principle” that finds little support in systematic thinking about …

. The formulas are applied to explain the wide discrepancy between estimates or marginal welfare costs for redistribution …

relationships among the main functions of taxation - notably, raisingrevenue, redistributing income, and correcting externalities … - and the mapping between thesefunctions and various forms of taxation. Different types of taxation as well as expenditures … core. Additional topics addressed include a range ofdynamic issues, the unit of taxation, tax administration and …

recommendations on how taxation should be used to address problems of inequality and poverty. The research methodology is based on a … taxation and social spending on inequality and poverty in individual countries. The dataset consists of data from the World … its redistributive policies. The article contributes to the academic literature on the impact of taxation on poverty and …

redistribution, that fiscal drag has a small regressive effect and that the implicit redistribution favours pensioners over private …

understanding of redistribution mechanisms within countries and facilitates crosscountry comparisons. As a first step, our analysis …