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The inheritance and gift tax in Germany reform potentials for tax revenue, efficiency and distribution
Beznoska, Martin; Hentze, Tobias; Stockhausen, Maximilian - 2020
The inheritance tax is often seen as an effective tool to reduce wealth inequality, to raise public budgets if needed … tool for fighting wealth inequality without having distorting effects for the economy. For this purpose, the distributional …
Persistent link: https://www.econbiz.de/10012419216
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Allocating collective expenditure : the case of education
Riedel, Lukas; Stichnoth, Holger - 2021
Creating distributional national accounts (DINA; e.g. Piketty, Saez, and Zucman 2018) requires the allocation of all government expenditure to individuals in order to compute their post-tax, post-transfer income. A sizeable part of government expenditure is in-kind spending, either in the form of...
Persistent link: https://www.econbiz.de/10013328611
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Income inequality and asset prices under redistributive taxation
Pástor, Ľuboš; Veronesi, Pietro - In: Journal of monetary economics 81 (2016), pp. 1-20
Persistent link: https://www.econbiz.de/10011709384
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Comment on: "income inequality and asset prices under redistributive taxation" by L̆uboš Pástor and Pietro Veronesi
Mueller, Philippe - In: Journal of monetary economics 81 (2016), pp. 21-24
Persistent link: https://www.econbiz.de/10011716767
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Progressive tax-like effects of inflation : fact or myth? : the U.S. post-war experience
Süssmuth, Bernd; Wieschemeyer, Matthias - 2019
Inflation and earnings growth can push some tax payers into higher brackets in the absence of inflation-indexed schedules. Moreover, inflation may affect the composition of individuals’ income sources. As a result, depending on the relative tax burden of labor and capital, inflation may...
Persistent link: https://www.econbiz.de/10012314680
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Immigration vs. poverty : causal impact on demand for redistribution in a survey experiment
Martinangeli, Andrea F.M.; Windsteiger, Lisa - 2020 - This draft: February 19, 2020
redistribution and addressing its pitfalls requires in-depth investigations by population segment. …
Persistent link: https://www.econbiz.de/10012422563
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Conférence présidentielle : revisiting the debate on inequality and economic development
Bourguignon, François - In: Revue d'économie politique 125 (2015) 5, pp. 633-663
Persistent link: https://www.econbiz.de/10011504764
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Efficiency and equity aspects of energy taxation
Vandyck, Toon - 2013 - First draft
We analyse the distributional effects of increased oil excises in Belgium by combining a regional Computable General Equilibrium (CGE) model with a microsimulation framework that exploits the rich detail of household-level data. The results suggest that policymakers face an equity-efficiency...
Persistent link: https://www.econbiz.de/10011534699
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Unilateral tax policy in the open economy
Kohl, Miriam; Richter, Philipp M. - 2019
income and inequality in both countries. …
Persistent link: https://www.econbiz.de/10012296408
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Redistribution policy and offshoring in general equilibrium
Kohl, Miriam; Naumann, Fabrice - 2021
We look at the effect of domestic redistribution policy on offshoring in an asymmetric two country model of … monopolistic competition, heterogeneous firms and occupational choice. The redistribution scheme is modeled by a combination of a … progressive income tax and a lump-sum transfer. We find that the redistribution scheme lowers the degree of globalization measured …
Persistent link: https://www.econbiz.de/10013338060