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Progressive taxation and tax morale
Doerrenberg, Philipp; Peichl, Andreas - 2010
As the link between tax compliance and tax morale is found to be robust, finding the determinants of tax morale can help to understand and fight tax evasion. In this paper we analyze the effect of progressive taxation on tax morale in a cross-country approach - which has not been investigated...
Persistent link: https://www.econbiz.de/10010278471
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Progressive Taxation and Tax Morale
Doerrenberg, Philipp; Peichl, Andreas - Institute for the Study of Labor (IZA) - 2010
As the link between tax compliance and tax morale is found to be robust, finding the determinants of tax morale can help to understand and fight tax evasion. In this paper we analyze the effect of progressive taxation on tax morale in a cross-country approach – which has not been investigated...
Persistent link: https://www.econbiz.de/10008764579
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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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A unified perspective on efficiency, redistribution, and public policy
Kaplow, Louis - 2020
Specialized theoretical and empirical research should in principle be embedded in a unified framework that identifies the relevant interactions among different phenomena, enables an appropriate matching of policy instruments to objectives, and grounds normative analysis in individuals' utilities...
Persistent link: https://www.econbiz.de/10012174286
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Nonlinear taxation of income and education in the presence of income-misreporting
Bastani, Spencer; Gahvari, Firouz; Micheletto, Luca - 2022
We study the joint design of nonlinear income and education taxes when the government pursues redistributive objectives. A key feature of our setup is that the ability type of an agent can affect both the costs and benefits of acquiring education. Market remuneration of agents depends on both...
Persistent link: https://www.econbiz.de/10013390911
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Temptation in consumption and optimal redistributive taxation
Arvanitia, Maria; Sjögren, Tomas - 2020
The purpose of this article is to integrate the class of preferences developed by Gul and Pesendorfer into the theory of optimal redistributive taxation with heterogenous consumers and asymmetric information. The consumers are inclined to over-spend on a commodity for which they experience...
Persistent link: https://www.econbiz.de/10012240965
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Deflecting my burden, hindering redistribution : how elites influence tax legislation in Latin America
Bogliaccini, Juan A.; Luna, Juan Pablo - 2016
This paper proposes to understand a singular but salient factor that enables the wealthy to deflect their tax burden downwards: elites' political leverage to shape legislation via their capacity to influence political actors and policy outcomes. The analysis sheds light on alternative mechanisms...
Persistent link: https://www.econbiz.de/10011517306
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Social status, preferences for redistribution and optimal taxation : a survey
Gallice, Andrea - 2018
The author reviews recent studies of how social status concerns influence individual preferences for redistribution and …
Persistent link: https://www.econbiz.de/10011816453
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Social status, preferences for redistribution and optimal taxation : a survey
Gallice, Andrea - 2018
redistribution and impact the design of optimal tax policies. He focuses on two aspects: the relevant dimension over which relative …
Persistent link: https://www.econbiz.de/10011892338
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Social norms on rent seeking and preferences for redistribution
Sabatini, Fabio; Sarracino, Francesco; Yamamura, Eiji - 2014 - Preprint
Empirical studies have shown that preferences for redistribution are significantly correlated with expectations of … significantly and positively affects preferences for redistribution. On the other hand, living in an area where most citizens do not … stigmatize rent seeking, makes men more favourable to redistribution, which may be seen as a social equalizer in an unfair …
Persistent link: https://www.econbiz.de/10010381041