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Evaluating the impact of the 2023-2024 personal income tax reform in Rwanda : an analysis using tax-benefit microsimulation modelling
Mahieu, Antoine de; Lastunen, Jesse; Mukangango, Jeannette - 2023
Establishing an equitable and efficient tax system is essential for reducing poverty, combating inequality, and fostering sustainable economic growth. Rwanda's government has recognized this and implemented significant changes to the personal income tax schedule for 2023 and 2024 as part of...
Persistent link: https://www.econbiz.de/10014290690
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Essays on income taxation and wealth inequality
Lundberg, Jacob - 2017
Persistent link: https://www.econbiz.de/10011735172
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ZEW-EviSTA : a microsimulation model of the German tax and transfer system
Buhlmann, Florian; Hebsaker, Michael; Kreuz, Tobias; … - 2022 - First version: June 2022
This article describes ZEW-EviSTA®, the microsimulation model developed and used at ZEW - Centre for European Economic Research in Mannheim. The model simulates the German tax and transfer system using household micro level data. By estimating fiscal effects, labor market outcomes as well as...
Persistent link: https://www.econbiz.de/10013281463
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The scope for progressive tax reform in the OECD countries : a macroeconomic perspective with a case study for Germany
Godar, Sarah; Paetz, Christoph; Truger, Achim - 2015
taxation. Furthermore, from a Keynesian macroeconomic perspective redistribution may even be systematically conducive to growth … and employment. At the same time a change towards such a policy of redistribution may for some economies, particularly the … erhebliche Spielräume für steuerpolitische Umverteilung gibt. Zudem kann Umverteilung aus einer keynesianischen makroökonomischen …
Persistent link: https://www.econbiz.de/10010519198
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An assessment of wealth taxes in a joint income-wealth perspective
Kuypers, Sarah; Figari, Francesco; Verbist, Gerlinde - 2020
redistribution. Although they are in most cases strongly progressive, the low redistributive effect is mainly due to their small size …
Persistent link: https://www.econbiz.de/10012293638
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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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Estimating the elasticity of taxable income when earnings responses are sluggish
Vattø, Trine Engh - In: FinanzArchiv : European journal of public finance 76 (2020) 4, pp. 329-369
Persistent link: https://www.econbiz.de/10012602332
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Fundamental tax reform in the Netherlands
Cnossen, Sijbren; Bovenberg, Ary Lans - 2000
The Dutch Parliament has passed legislation for a new income tax that abolishes the current tax on personal capital income and substitutes it by a presumptive capital income tax, which is in fact a net wealth tax. This paper contrasts this wealth tax with a conventional realization-based capital...
Persistent link: https://www.econbiz.de/10009781623
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The wage response to a reduction in income tax rates : the Israeli tax reform
Frish, Roni; Zussman, Noam; Igdalov, Sophia - In: The B.E. journal of economic analysis & policy 20 (2020) 2, pp. 1-22
Persistent link: https://www.econbiz.de/10012258154
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The shaky case for a business cash-flow tax over a business income tax
Batchelder, Lily L. - In: National tax journal 70 (2017) 4, pp. 901-935
Persistent link: https://www.econbiz.de/10011833861