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This Handbook entry presents a conceptual, normative overview of the subject of taxation. It emphasizes the relationships among the main functions of taxation—notably, raising revenue, redistributing income, and correcting externalities—and the mapping between these functions and various...
Persistent link: https://www.econbiz.de/10014023506
paving the way for economic recovery, fiscal consolidation and reducing looming inequality problems. The present work sets …
Persistent link: https://www.econbiz.de/10011981978
household primary income inequality and disposable income inequality, redistribution from transfers and income taxes, and the …. LIS data allow us to decompose the trajectory of the Gini coefficient from primary to disposable income inequality in … LIS Budget Incidence Fiscal Redistribution Dataset on Income Inequality (LLBIFR Dataset on Income Inequality 2017) allows …
Persistent link: https://www.econbiz.de/10011758409
The analysis provides a new explanation for two widespread problems concerning European unemployment policy: the disappointingly small effect of many past reform measures on unemployment, and the political difficulties in implementing more extensive reform programs. We argue that the heart of...
Persistent link: https://www.econbiz.de/10011295418
Specialized theoretical and empirical research should in principle be embedded in a unified framework that identifies the relevant interactions among different phenomena, enables an appropriate matching of policy instruments to objectives, and grounds normative analysis in individuals' utilities...
Persistent link: https://www.econbiz.de/10012174286
We solve the problem of a social planner who seeks to minimize inequality via transfers with a fixed public budget in a …
Persistent link: https://www.econbiz.de/10011513031
Assessing whether distributional changes are pro-poor has become increasingly widespread in academic and policy circles. Starting from relatively general ethical axioms, this paper proposes simple graphical methods to test whether distributional changes are indeed pro-poor. Pro-poor standards...
Persistent link: https://www.econbiz.de/10014068717
Taxes and transfers can have significant impacts on poverty and inequality. All standard measures are by definition … transfers can lower inequality and poverty (including the severity of poverty) but still make a subgroup of the poor worse off … when standard poverty and inequality indicators decline and overall taxes are progressive …
Persistent link: https://www.econbiz.de/10013103596
This chapter reviews definitional issues that arise in assessing the extent of, and change in, poverty in western … industrialized countries, including the choice of resource, level of poverty line and appropriate adjustments for the size and type … market income poverty can have very different poverty rates once taxes and transfers have been received. Cross …
Persistent link: https://www.econbiz.de/10014024203
Persistent link: https://www.econbiz.de/10012203467