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Personal income tax reforms and income inequality in African countries
McNabb, Kyle; Oppel, Annalena - 2023
Persistent link: https://www.econbiz.de/10014318316
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The role of political elites in income tax system design and tax fairness
Wilkinson, Brett R.; Hageman, Amy M. - In: The British accounting review : the journal of the … 55 (2023) 3, pp. 1-21
Persistent link: https://www.econbiz.de/10014365056
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Distributional analysis of Ghana's tax system
Iddrisu, Abdul Malik; Phillips, David; Chackson, … - 2023
In recent years, policymakers across the globe have become increasingly interested in not only the revenue consequences of tax policies but also their distributional impacts: that is, their impacts on different segments of the population. Such evidence can promote a more equitable and...
Persistent link: https://www.econbiz.de/10014450733
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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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A revenue-neutral shift from SSC to VAT : analysis of the distributional impact for 12 EU-OECD countries
Picos, Fidel; Thomas, Alastair - In: FinanzArchiv : European journal of public finance 71 (2015) 2, pp. 278-298
Persistent link: https://www.econbiz.de/10011446952
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Turning out for redistribution : the effect of voter turnout on top marginal tax rates
Sabet, Navid - 2016
government redistribution to be a function of the income of the median voter. Because turnout has fallen drastically in the …
Persistent link: https://www.econbiz.de/10011547865
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The effect of the liberian government’s taxation policies on poverty and inequality
Edeh, Henry C. - 2024
Persistent link: https://www.econbiz.de/10015085119
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Mobility and the lifetime distributional impact of tax and transfer reforms
Levell, Peter; Roantree, Barra; Shaw, Jonathan - 2016
The distributional impact of proposed reforms plays a central role in public debates around tax and transfer policy. We show that accounting for realistic patterns of mobility in employment, earnings and household circumstances over the life-cycle greatly affects our assessment of the...
Persistent link: https://www.econbiz.de/10011534291
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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