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relationships among the main functions of taxation—notably, raising revenue, redistributing income, and correcting externalities …This Handbook entry presents a conceptual, normative overview of the subject of taxation. It emphasizes the …—and the mapping between these functions and various forms of taxation. Different types of taxation as well as expenditures on …
Persistent link: https://www.econbiz.de/10014023506
This paper analyses the pre-tax inequality in the income that individuals actually receive in Brazil and the role of … the personal income tax in regulating these incomes. We produce a new distributional series of fiscal income, consistently … combining annual and nationally representative household survey data with detailed information on income tax declarations …
Persistent link: https://www.econbiz.de/10012030391
deal with vertical inequality – that is, fostering redistribution from the rich to the poor – less is known about their … performance in dealing with horizontal inequality, that is, in redistributing among socio-economic groups. In a context where …) household types over the period 2007-2014 using counterfactual simulation techniques. We find a great degree of heterogeneity …
Persistent link: https://www.econbiz.de/10011956678
development. This article uses a measure of income inequality derived from taxation statistics and a recently proposed method for …Recent interest has been stimulated by the growth of income inequality in most developed countries during the 1980s and … information – has increased income inequality. In contrast, improved terms of trade have been equity-enhancing. Of the …
Persistent link: https://www.econbiz.de/10009441597
deal with vertical inequality - that is, fostering redistribution from the rich to the poor - less is known about their … performance in dealing with horizontal inequality, that is, in redistributing among socio-economic groups. In a context where …) household types over the period 2007-2014 using counterfactual simulation techniques. We find a great degree of heterogeneity …
Persistent link: https://www.econbiz.de/10011962206
This paper analyses the pre-tax inequality in the income that individuals actually receive in Brazil and the role of … the personal income tax in regulating these incomes. We produce a new distributional series of fiscal income, consistently … combining annual and nationally representative household survey data with detailed information on income tax declarations …
Persistent link: https://www.econbiz.de/10011892706
Persistent link: https://www.econbiz.de/10010501398
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