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Chapter 10 Taxation
Kaplow, Louis - In: Handbook of law and economics : volume 1, (pp. 647-755). 2007
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
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Tony Atkinson and his legacy
Brandolini, Andrea; Jenkins, Stephen; Micklewright, John - 2017
Tony Atkinson is universally celebrated for his outstanding contributions to the measurement and analysis of inequality, but he never saw the study of inequality as a separate branch of economics. He was an economist in the classical sense, rejecting any sub-field labelling of his interests and...
Persistent link: https://www.econbiz.de/10011703653
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Redistributive effect and the progressivity of taxes and benefits: evidence for the UK, 1977-2018
Hérault, Nicolas; Jenkins, Stephen - 2021
We apply the Kakwani approach to decomposing redistributive effect into average rate, progressivity, and reranking components using yearly UK data covering 1977-2018. We examine cash and in-kind benefits, and direct and indirect taxes. In addition, we highlight an empirical implementation issue...
Persistent link: https://www.econbiz.de/10012697297
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The inequality trap A comparative analysis of social spending between 1880 and 1933
Espuelas, Sergio - Facultat d'Economia i Empresa, Universitat de Barcelona - 2011
Using two alternative indicators of redistribution -social transfers and social spending- over the time-period 1880 … inequality itself was an obstacle to redistribution. …
Persistent link: https://www.econbiz.de/10009366332
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La croissance est-elle pro-pauvres au Mali ?
Günther, Isabel; Marouani, Mohamed Ali; Raffinot, Marc - DIAL - 2006
the dynamics of poverty alleviation. For promoting the equality of opportunities and poverty reduction, redistribution … de redistribution, ainsi qu’un accroissement de la productivité dans les secteurs des céréales pluviales et de fortes …
Persistent link: https://www.econbiz.de/10005094534
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La croissance est-elle pro-pauvres au Mali ?
Günther, Isabel; Marouani, Mohamed Ali; Raffinot, Marc - Université Paris-Dauphine (Paris IX) - 2006
dynamics of poverty alleviation. For promoting the equality of opportunities and poverty reduction, redistribution issues …
Persistent link: https://www.econbiz.de/10011073696
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Rational ignorance and the public choice of redistribution
Larcinese, Valentino - Banca d'Italia - 2002
explanation for the poor empirical support encountered by political economy models of income redistribution. It shows that … platforms, and vote-seeking political parties should take this into account: as a consequence, redistribution will generally be …, an increase in inequality will not unambigously increase redistribution. Finally, introducing endogenous information may …
Persistent link: https://www.econbiz.de/10005467304
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James Meade, public ownership, and the idea of a citizens' trust
O'Neill, Martin; White, Stuart - In: International journal of public policy 15 (2019) 1/2, pp. 21-37
Persistent link: https://www.econbiz.de/10012022069
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Progressive sovereign wealth funds
Corneo, Giacomo - 2020
Persistent link: https://www.econbiz.de/10012219783
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Structural transformation, inequality, and inclusive growth in South Africa
Bhorat, Haroon; Lilenstein, Kezia; Oosthuizen, Morné; … - 2020
This paper evaluates structural change, inequality dynamics, and industrial policy in South Africa between 1960 and the present day. We find that South Africa experienced growth-enhancing structural transformation until the early 1970s, before entering a period of premature deindustrialization....
Persistent link: https://www.econbiz.de/10012424037