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David, Antonio C.; Sever, Can - 2022

We examine electoral cycles in tax reforms using monthly data over the period of 1990-2018 for 22 advanced economies and emerging markets. We show that governments tend to avoid announcing tax reforms during the months running up to elections. In addition, they become more likely to announce...

Persistent link: https://www.econbiz.de/10014241939

The impact of flat taxes on income and wealth inequality

Brzezinski, Michal; Akarsu, Mahmut Zeki - 2025

Flat tax systems have gained traction in countries that transitioned from socialism, with more than 20 nations in Eastern Europe and Central Asia adopting such systems since the mid-1990s. These reforms aimed to streamline tax processes, enhance compliance, and boost economic growth. While...

Persistent link: https://www.econbiz.de/10015394410

A Switch from Joint to Individual Taxation is Welfare Improving

Decoster, André - 2012

In this paper we empirically derive the welfare effects of a shift from joint taxation with full income splitting to a … revenue neutral system of individual taxation in Germany. For the empirical welfare evaluation we estimate the preference … welfare measure we use, individual taxation would on average increase individual welfare. Moreover, as far as the aggregation …

Persistent link: https://www.econbiz.de/10013112829

A switch from joint to individual taxation is welfare improving

Decoster, André; Haan, Peter - 2011

Persistent link: https://www.econbiz.de/10009579606

The Political Economy of Property Tax Reform

Slack, Enid - 2014

Property taxes are generally considered by economists to be good taxes, and many countries are being advised to increase and improve their property taxes. In practice, however, property tax reforms have often proved to be difficult to carry out successfully. This paper discusses why property...

Persistent link: https://www.econbiz.de/10012454771

Shifting tax burden to top income earners : what is the best way to reduce inequality?

Onrubia, Jorge; Picos, Fidel; Rodado, María del Carmen - 2019

The authors analyze to what extent and how the tax burden should be shifted towards top income earners in order to reduce income inequality. Starting from Lambert and Aronson (Inequality decomposition analysis and the Gini coefficient revisited 1993) and Alvaredo (A note on the relationship...

Persistent link: https://www.econbiz.de/10011990914

Mobility and the lifetime distributional impact of tax and transfer reforms

Levell, Peter; Roantree, Barra; Shaw, Jonathan - 2017

This paper examines the distributional impact of increases to out-of-work transfers, increases to work-contingent transfers, and increases in higher rates of income tax over the whole of life. We find that, in contrast to what is implied by standard snapshot analyses, increases to...

Persistent link: https://www.econbiz.de/10011718884

Mobility and the lifetime distributional impact of tax and transfer reforms

Levell, Peter; Roantree, Barra; Shaw, Jonathan - 2016

) reforms to indirect taxation. In all three cases, the long-run distributional impact differs to that implied by a standard …

Persistent link: https://www.econbiz.de/10011534291

Shifting tax burden to top income earners : what is the best way to reduce inequality?

Onrubia, Jorge; Picos, Fidel; Rodado, María del Carmen - 2019

Persistent link: https://www.econbiz.de/10012110760

The tax structure of an economy in crisis : Greece 2009-2017

Leventi, Chrysa; Picos, Fidel - 2019

one of 2011 being designed to have the largest fiscal gains. The latter also strengthened redistribution and achieved the …

Persistent link: https://www.econbiz.de/10012154595