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Should the rich be taxed more? : the fiscal inequality coefficient
Hatgioannides, John; Karanassou, Marika; Sala, Hector - 2017
This paper holistically addresses the effective (relative) income tax contribution of a given income (or, wealth) group. The widely acclaimed standard in public policy is the absolute benefaction of a given income group in filling up the fiscal coffers. Instead, we focus on the ratio of the...
Persistent link: https://www.econbiz.de/10011756097
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Should the rich be taxed more? : the fiscal inequality coefficient
Hatgioannides, John; Karanassou, Marika; Sala, Hector - 2017
This paper holistically addresses the effective (relative) income tax contribution of a given in-come (or, wealth) group. The widely acclaimed standard in public policy is the absolute benefaction of a given income group in filling up the fiscal coffers. Instead, we focus on the ratio of the...
Persistent link: https://www.econbiz.de/10011731886
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Should the Rich Be Taxed More? The Fiscal Inequality Coefficient
Hatgioannides, John - 2017
This paper holistically addresses the effective (relative) income tax contribution of a given in-come (or, wealth) group. The widely acclaimed standard in public policy is the absolute benefaction of a given income group in filling up the fiscal coffers. Instead, we focus on the ratio of the...
Persistent link: https://www.econbiz.de/10012948621
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Taxation, inequality, and poverty : evidence from Ukraine
Markina, Oksana - In: Central European economic journal 9 (2022) 56, pp. 1-18
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 …
Persistent link: https://www.econbiz.de/10013198001
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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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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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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 redistributive effects of fiscal policy in Mali and Niger
Hounsa, Thierry; Coulibaly, Mohamed; Sanoh, Aly - 2019
This study assesses the redistributive effects of fiscal policy in Mali and Niger. Fiscal policy is poverty increasing in Mali (by 2.4 percentage points) and Niger (2.5 percentage points). This is a result of primarily two factors: indirect taxes (value-added taxes and import duties) and direct...
Persistent link: https://www.econbiz.de/10012051946
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Taxing Nudges
Thomas, Kathleen DeLaney - 2020
otherwise well-designed nudge: taxation. Under current tax laws, certain incentives designed to nudge behavior are treated as …
Persistent link: https://www.econbiz.de/10012840749