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The lifecycle of the 47%
Fullerton, Don; Rao, Nirupama - 2016
We assess the concentration and duration of zero tax liabilities and of transfer receipts, using data for households with ten to forty years of observations from the Panel Survey of Income Dynamics. We find that neither is strongly concentrated. Nearly 68% owe no federal tax in at least one...
Persistent link: https://www.econbiz.de/10011522136
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Stated preferences for capital taxation - tax design, misinformation and the role of partisanship
Chirvi, Malte; Schneider, Cornelius - 2019
Although theoretical research on optimal capital taxation suggest to incorporate public opinions, the empirical … literature on preferences regarding capital taxation almost exclusively focusses on the emotionally loaded estate tax. This paper … presents a more comprehensive investigation of preferences towards different, tangible instruments of capital taxation beyond …
Persistent link: https://www.econbiz.de/10012035881
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Billionaire Superstar : Public Image and Demand for Taxation
Perez-Truglia, Ricardo; Yusof, Jeffrey - National Bureau of Economic Research - 2024
lower than the average American. Is this due to a lack of public support for taxation? Is it due to misperceptions about … treatments would positively affect the demand for taxation, most treatments have a null or negative effect. Providing information … about the lavish lifestyles of billionaires does have a robust positive effect on the demand for taxation …
Persistent link: https://www.econbiz.de/10014635675
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The distribution of top incomes in five Anglo-Saxon countries over the twentieth century
Atkinson, Anthony B.; Leigh, Andrew - 2010
Taxation data have been used to create long-run series for the distribution of top incomes in quite a number of …
Persistent link: https://www.econbiz.de/10010270632
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The Distribution of Top Incomes in Five Anglo-Saxon Countries over the Twentieth Century
Atkinson, Anthony B.; Leigh, Andrew - Institute for the Study of Labor (IZA) - 2010
Taxation data have been used to create long-run series for the distribution of top incomes in quite a number of …
Persistent link: https://www.econbiz.de/10008506080
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The Distribution of Top Incomes in Five Anglo-Saxon Countries over the Twentieth Century
Atkinson, A B; Leigh, Andrew - Research School of Economics, College of Business and … - 2010
Taxation data have been used to create long-run series for the distribution of top incomes in quite a number of …
Persistent link: https://www.econbiz.de/10008485492
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The economics of taxing net wealth : a survey of the issues
Schnellenbach, Jan - 2012
wealth taxation in OECD countries, we discuss both popular arguments for such a tax, as well as economic arguments. It is … argued that classical normative principles of taxation known from public economics cannot give a sound justification for a …
Persistent link: https://www.econbiz.de/10009674939
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Reform Options for the Estate Tax System : Targeting Unearned Income, Testimony Before the U.S. Senate Committee on Finance
Batchelder, Lily L. - 2010
This testimony makes three main points. First, inheritances tend to exacerbate existing economic disparities and may be the most important barrier to intergenerational economic mobility. These tendencies are most pronounced at the top of the income distribution. While inherited income is...
Persistent link: https://www.econbiz.de/10014045314
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The rate of return on everything, 1870-2015
Jordà, Òscar; Knoll, Katharina; Kuvshinov, Dmitry; … - 2018
This paper answers fundamental questions that have preoccupied modern economic thought since the 18th century. What is the aggregate real rate of return in the economy? Is it higher than the growth rate of the economy and, if so, by how much? Is there a tendency for returns to fall in the...
Persistent link: https://www.econbiz.de/10011794864
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Tax progression : international and intertemporal comparisons using LIS data
Pogorelskiy, Kirill; Seidl, Christian; Traub, Stefan - 2010
Based on the earlier work of one of the authors, this paper develops a unified methodology to compare tax progression for dominance relations under different income distributions. We address it as uniform tax progression for different income distributions and present the respective approach for...
Persistent link: https://www.econbiz.de/10008669281