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The rich, the poor, and the taxes they pay -- Who paid the taxes, 1966-85 -- The personal income tax -- Comprehensive … income tax reform -- Erosion of the individual income tax -- The comprehensive income tax concept -- Tax reform in the United … States -- The family -- Capital gains and losses -- Adjusting for inflation -- Consumption expenditure tax -- Value-added tax …
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This paper compares the poverty reduction impact of income sources, taxes and transfers across five OECD countries. Since the estimation of that impact can depend on the order in which the various income sources are introduced into the analysis, it is done by using the Shapley value. Estimates...
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We analyze both the uses side and the sources side incidence of domestic climate policy using an analytical general equilibrium model, taking into account the degree of government program indexing. When transfer programs such as Social Security are explicitly indexed to inflation, higher energy...
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