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The distributional impacts of fiscal policy : the case of the Philippines
Son, Hyun H. - 2022
The distributional impacts of fiscal policies are instrumental in reducing inequality in countries like the Philippines, where inequality has been persistently high. This paper assesses how equitable various taxes and transfers in the Philippines are by deriving the elasticities of Atkinson and...
Persistent link: https://www.econbiz.de/10013207209
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Bracket creeps : bane or boon for the stability of numerical budget rules?
Altemeyer-Bartscher, Martin; Zeddies, Götz - 2016
As taxpayers typically pay relatively low attention to a small inflation-induced bracket creep of the income tax, policy-makers tend to postpone its correction into the future. However, the fiscal illusion fades away and political pressure for a tax relief arises since after some years, the...
Persistent link: https://www.econbiz.de/10011561665
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Relational contracts, taxation and the household
Apps, Patricia; Rees, Ray - 2009
-household welfare distribution. -- Relational contracts ; households ; allocations ; taxation ; welfare distribution …This paper applies the theory of relational contracts to make precise the idea that because households are engaged in a … Samuelson. This nests as special cases the objective functions used in currently popular models of households engaged in one …
Persistent link: https://www.econbiz.de/10003847154
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Micro-founded tax policy effects in a heterogeneous-agent macro-model
D'Andria, Diego; DeBacker, Jason; Evans, Richard W.; … - 2019
differently households distinguished by age and ability type. …
Persistent link: https://www.econbiz.de/10011994639
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The LOTTE system of tax microsimulation models
Jia, Zhiyang; Larsen, Bodil M.; Lian, Bård; Nesbakken, Runa - 2023
distributional effects of commodity taxation (LOTTE-Konsum). In addition to providing descriptions of the designs of the three …
Persistent link: https://www.econbiz.de/10014432182
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On the optimal provision of social insurance
Krueger, Dirk; Ludwig, Alexander - 2015
social insurance against idiosyncratic wage risk, but distort the education decision of households. Optimally chosen tertiary …
Persistent link: https://www.econbiz.de/10011285457
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On the optimal provision of social insurance
Krueger, Dirk; Ludwig, Alexander - 2015
social insurance against idiosyncratic wage risk, but distort the education decision of households. Optimally chosen tertiary …
Persistent link: https://www.econbiz.de/10011539893
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The Demand for Income Tax Progressivity in the Growth Model
Carroll, Daniel - 2011
savings. Households have permanent differences with respect to their labor productivity and their discount factors. The … distribution. Support for a high degree of progressivity is widespread. In the long run, households that vote for lower …
Persistent link: https://www.econbiz.de/10013130521
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Optimal Progressive Taxation and Education Subsidies in a Model of Endogenous Human Capital Formation
Krueger, Dirk - 2013
ex-ante heterogenous households. In addition to the standard distortions of labor supply progressive taxes also impede …
Persistent link: https://www.econbiz.de/10013081946
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Optimal Progressive Income Taxation in a Bewley-Grossman Framework
Jung, Juergen - 2017
We study the optimal progressivity of income taxation in a Bewley-Grossman model of health capital accumulation where …
Persistent link: https://www.econbiz.de/10012960302