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Value-added tax cuts bring greatest relief to lower and middle income households

Bach, Stefan; Isaak, Niklas - In: DIW economic bulletin 7 (2017) 31/32, pp. 315-321

If the desire is to provide tax relief to households with lower and middle incomes in Germany, it is necessary to target the valueadded tax rather than the personal income tax. Lowering the standard value-added tax rate by one percentage point (from 19 to 18 percent) would mean relief worth 11...

Persistent link: https://www.econbiz.de/10011697741

Income tax reform to relieve middle income households

Bach, Stefan; Buslei, Hermann - In: DIW economic bulletin 7 (2017) 20, pp. 193-200

Completely eliminating the sharp rise in the tax rate for middle income households in Germany by changing personal income tax rates would mean estimated annual losses in tax revenue of 35 billion euros, or 1.1 percent of GDP. Taxpayers with high incomes would also benefit from this type of...

Persistent link: https://www.econbiz.de/10011647796

Taxation of capital gains and lock-in effect in the Spanish Dual Income Tax

Díaz Caro, Carlos; Crespo Cebada, Eva - In: European journal of management and business economics : … 25 (2016) 1, pp. 15-21

The aim of this paper is to study the possible change in the individual behaviour of the Spanish taxpayers about the willingness to declare capital gains, Lock-in effect, as a consequence of variations in the marginal rate. To do this, a two stages model is proposed to analyze which variables...

Persistent link: https://www.econbiz.de/10011821671

On the collective choice among models of social protection : an experimental study

Farina, Francesco; Ottone, Stefania; Ponzano, Ferruccio - In: Games 10 (2019) 4/41, pp. 1-17

A real-effort experiment is conducted in order to detect preferences for one out of three different models of the Welfare State characterized by different tax-and-transfer schemes. We reproduce a small society in the lab where: Subjects are grouped in three stylized classes (the rich, the middle...

Persistent link: https://www.econbiz.de/10012167864

Hohe Ungleichheit durch schlecht funktionierende soziale Marktwirtschaft

Fratzscher, Marcel - In: Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 96 (2016) 8, pp. 583-588

In Deutschland sind die Einkommen vor Steuern und Transfers ungleichmäßiger verteilt als in der OECD im Durchschnitt. Erst durch die staatliche Umverteilung stellt sich die Verteilungssituation besser dar. Marcel Fratzscher hält dies für ein Armutszeugnis für die soziale Marktwirtschaft,...

Persistent link: https://www.econbiz.de/10011521519

Shifting tax burden to top income earners : what is the best way to reduce inequality?

Onrubia, Jorge; Picos, Fidel; Rodado, María del Carmen - 2019

The authors analyze to what extent and how the tax burden should be shifted towards top income earners in order to reduce income inequality. Starting from Lambert and Aronson (Inequality decomposition analysis and the Gini coefficient revisited 1993) and Alvaredo (A note on the relationship...

Persistent link: https://www.econbiz.de/10012110760

Adult learning, economic growth and the distribution of income

Stauvermann, Peter; Kumar, Ronald Ravinesh - In: Economies : open access journal 6 (2018) 1, pp. 1-12

Technological change causes three consequences: it guarantees economic growth, it requires employees to acquire more skills and human capital, and it increases inequality if employees are not capable adapting to new technologies. The second consequence makes it almost necessary for employees to...

Persistent link: https://www.econbiz.de/10011849808

Investment expensing and progressivity in flat-tax reforms

Díaz-Giménez, Javier; Pijoan-Mas, Josep - In: SERIEs : Journal of the Spanish Economic Association 10 (2019) 3/4, pp. 365-399

In this article we quantify the aggregate, distributional and welfare consequences of investment expensing and progressivity in Hall and Rabushka type of flat-tax reforms of the US economy. To do so we use a heterogeneous households model featuring both life cycle and dynastic elements as well...

Persistent link: https://www.econbiz.de/10012179286

Work incentives across the income distribution and for model families in Lithuania: 2005-2013

Navickė, Jekaterina; Lazutka, Romas - In: Baltic journal of economics 16 (2016) 2, pp. 175-191

The aim of this paper is to evaluate the impact of cash social benefits on work incentives across the income … distribution and among selected model family types in Lithuania. The analysis of work incentives was carried out for 2005 … social insurance contributions. A strong trade-off between benefit adequacy and work incentives is built into the design of …

Persistent link: https://www.econbiz.de/10011890915

Incentives, inequality and taxation : the Meade Committee report on The Structure and Reform of Direct Taxation (1978)

Chick, Martin - In: Business history 61 (2019) 7, pp. 1222-1235

Persistent link: https://www.econbiz.de/10012181726

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