Showing 1 - 10 of 8,607
Local and state governments attempt to lessen after-tax income inequality via progressive taxation. Migration responses … of capital and labor undermine such attempts. Location theory predicts that cross-state migration will continue until the …
Persistent link: https://www.econbiz.de/10012163062
redistribution and a modest effect of two year led inequality …
Persistent link: https://www.econbiz.de/10014544770
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
order to avoid welfare- or tax-induced migration. However, recent evidence shows that even in a setup where the … progressivity of the income tax schedule is centralized to an upper-layer government and local governments are involved in tax …
Persistent link: https://www.econbiz.de/10012421200
redistribution is proposed. This trade-off between efficiency and distribution is well established. For the case of decentralized …
Persistent link: https://www.econbiz.de/10014065690
discussion of fiscal redistribution within the standard social welfare framework, which lends itself to a transparent and … practical evaluation of the extent and determinants of fiscal redistribution. Differences in fiscal redistribution are … decomposed into differences in the magnitude of transfers (fiscal effort) and in the progressivity of transfers (fiscal …
Persistent link: https://www.econbiz.de/10012009467
or migration laws – depends on these fundamentals, the set of regions that wins or loses from a given policy is fixed …
Persistent link: https://www.econbiz.de/10012836939
analysis suggests that even if the decentralized redistribution is undesirable compared to the fully centralized redistribution …, it is generally desirable when combined with the central redistribution …
Persistent link: https://www.econbiz.de/10013225713
or migration laws – depends on these fundamentals, the set of regions that wins or loses from a given policy is fixed …
Persistent link: https://www.econbiz.de/10012200220
restrictions on fiscal instruments introduce a trade-off between risk sharing and redistribution. Different constitutions produce …
Persistent link: https://www.econbiz.de/10014081107