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Chapter 4 Historical perspectives on income distribution: The case of Europe
Morrisson, Christian - In: Handbook of income distribution : volume 1, (pp. 217-260). 2000
The evolution of income distribution over two centuries is an attractive topic because it allows one to test the inverse U-curve hypothesis using long series instead of cross-section data. In Section 1 the distribution trends in countries where global data are available, is considered, that is...
Persistent link: https://www.econbiz.de/10014024205
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Efficiency and equity aspects of energy taxation
Vandyck, Toon - 2013 - First draft
We analyse the distributional effects of increased oil excises in Belgium by combining a regional Computable General Equilibrium (CGE) model with a microsimulation framework that exploits the rich detail of household-level data. The results suggest that policymakers face an equity-efficiency...
Persistent link: https://www.econbiz.de/10011534699
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Exploring options to deepen and broaden the personal income tax base in South Africa
Wright, Gemma Clare; Gasior, Katrin; Ollonqvist, Joonas; … - 2023
-registered individuals and assess the impacts on revenue and measures of progressivity. The PITMOD simulations are enhanced by introducing a …
Persistent link: https://www.econbiz.de/10014449869
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Simulating personal income tax in South Africa using administrative data and survey data : a comparison of PITMOD and SAMOD for tax year 2018
Steyn, Wynnona; Sithole, Alexius; Ngobeni, Winile; … - 2021
In this paper we explore South Africa's personal income tax system using two microsimulation models. The first, SAMOD, simulates personal income tax and social benefits using a dataset derived from the nationally representative National Income Dynamics Study survey. The second, PITMOD, simulates...
Persistent link: https://www.econbiz.de/10012590849
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Can Redistributive State Taxes Reduce Inequality?
Leigh, Andrew - Research School of Economics, College of Business and … - 2005
create a “simulated tax redistribution index”, which captures the mechanical impact of the changes in tax policy on the gini … coefficient, but is exogenous to any behavioral response. Analyzing the effect of this redistribution index on inequality, I find … process further, I create a new class of tax redistribution measures, based on the S-Gini, which differentially weight effects …
Persistent link: https://www.econbiz.de/10004970062
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Nontaxable income and necessary consumption: the Rousseau’s paradox of fiscal egalitarianism
Faíña, Andres; A.; Lopez-Rodriguez, Jesus; J.; … - Volkswirtschaftliche Fakultät, … - 2011
The traditional concept of a strict minimum of necessary consumption and nontaxable income equal for all taxpayers embedded in most current income-tax systems is the result of a paradox of fiscal egalitarianism. The paper shows that substituting the traditional notion of a strict minimum of...
Persistent link: https://www.econbiz.de/10009251554
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The South African personal income tax base, 2011-2018 : income and taxable income, adjusted for retirement fund and medical expense reporting changes
Donaldson, Andrew R. - 2023
Tax administration statistics now provide considerably more complete and reliable measures of South African personal income and its distribution than the available household or other survey sources. However, there are difficulties in using tax data across time, as both policy and reporting...
Persistent link: https://www.econbiz.de/10014234398
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Top incomes and top taxes in Germany
Bach, Stefan; Corneo, Giacomo; Steiner, Viktor - 2006
We analyze the distribution and taxation of top incomes in Germany during the 1990s on the basis of individual tax returns data. We derive a measure of economic income from taxable gross income as reported in the tax returns. Thanks to complete sampling, we can deliver a very precise description...
Persistent link: https://www.econbiz.de/10010272718
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Simulating personal income tax in South Africa using administrative data and survey data: A comparison of PITMOD and SAMOD for tax year 2018
Steyn, Wynnona; Sithole, Alexius; Ngobeni, Winile; … - 2021
In this paper we explore South Africa's personal income tax system using two microsimulation models. The first, SAMOD, simulates personal income tax and social benefits using a dataset derived from the nationally representative National Income Dynamics Study survey. The second, PITMOD, simulates...
Persistent link: https://www.econbiz.de/10012705318
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Exploring options to deepen and broaden the personal income tax base in South Africa
Wright, Gemma Clare; Gasior, Katrin; Ollonqvist, Joonas; … - 2023
-registered individuals and assess the impacts on revenue and measures of progressivity. The PITMOD simulations are enhanced by introducing a …
Persistent link: https://www.econbiz.de/10014477451