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Distributional effects of taxation in Latin America
Pessino, Carola; Rasteletti, Alejandro; Artana, Daniel A.; … - 2023
This chapter analyzes the incidence on income distribution by a comprehensive array of direct and indirect taxes in ten … impact is equalizing for direct taxes and unequalizing for indirect taxes. Overall, redistribution through taxes, without … burden on the poor is high and even higher than on the rich. This is mainly a consequence of the high share of indirect taxes …
Persistent link: https://www.econbiz.de/10014545255
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Chapter 10 Taxation
Kaplow, Louis - In: Handbook of law and economics : volume 1, (pp. 647-755). 2007
transfers and public goods are each integrated into a common optimal tax framework with the income tax and commodity taxes at …
Persistent link: https://www.econbiz.de/10014023506
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Distributional effects of taxation in Latin America
Pessino, Carola; Rasteletti, Alejandro; Artana, Daniel; … - 2023
This chapter analyzes the incidence on income distribution by a comprehensive array of direct and indirect taxes in ten … impact is equalizing for direct taxes and unequalizing for indirect taxes. Overall, redistribution through taxes, without … burden on the poor is high and even higher than on the rich. This is mainly a consequence of the high share of indirect taxes …
Persistent link: https://www.econbiz.de/10014563999
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Redistributive effect and the progressivity of taxesand benefits : evidence for the UK, 1977-2018
Hérault, Nicolas; Jenkins, Stephen - 2021
Persistent link: https://www.econbiz.de/10012655244
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Redistributive effect and the progressivity of taxes and benefits: evidence for the UK, 1977-2018
Hérault, Nicolas; Jenkins, Stephen - 2021
components using yearly UK data covering 1977-2018. We examine cash and in-kind benefits, and direct and indirect taxes. In … effects of direct and indirect taxes are mostly associated with changes in progressivity. For in-kind benefits, changes in the …
Persistent link: https://www.econbiz.de/10012697297
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The economic effects of COVID-19 in Sweden : a report on income, taxes, distribution, and government support policies
Angelov, Nikolay; Waldenström, Daniel - 2023
This report analyses the economic consequences of the coronavirus pandemic and support policies using underutilized data sources from the Swedish Tax Agency's tax register, which provides real-time information on firm sales and employees' wage income. Firms' sales, particularly in areas heavily...
Persistent link: https://www.econbiz.de/10014316892
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Fiscal incidence on the island : Grenada's fiscal system and its incidence
Canavire-Bacarreza, Gustavo; Gómez Aliaga, Guillermo; … - 2024
and indirect taxes, direct transfers provided by the social transfers and the school feeding programs, and in …
Persistent link: https://www.econbiz.de/10014486374
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Tax-benefit responses in Uruguay during the COVID-19 pandemic
Amarante, Verónica; Scalese, Federico - 2022
We analyse the social protection policy response to COVID-19 and its impact on household incomes in Uruguay during 2020 and 2021, based on static microsimulation methods. From the onset of the crisis, the Uruguayan government implemented adjustments to existing social protection policies as well...
Persistent link: https://www.econbiz.de/10013469621
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Does income transparency affect support for redistribution? : evidence from Finland's tax day
Dunaiski, Maurice; Tukiainen, Janne - 2023
This paper examines whether income transparency - the public release of citizens' income information - affects support for redistribution. We leverage a quasi-experiment in Finland, where every year on the so-called tax day, the authorities release income information on Finland's top earners to...
Persistent link: https://www.econbiz.de/10014229860
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Tax financing options for new social protection instruments : the equity implications of taxing more to expand the South African social security system
Goldman, Maya; Hlela, Ntuthuko - 2024
substantially reduce poverty and inequality to varying degrees depending on the taxes and transfers used. …
Persistent link: https://www.econbiz.de/10015062507