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Taxation and Transformation. The Use and Usefulness of Catholic Social Teaching, Tax and Tax Related Instruments to Advance Systemic Change - Short Version

Alt, Joerg - 2018

Financialization, climate change, growing inequality and digitalization are some of the major challenges of today's world. Neoliberal economic and social order is underlying the creation and growth of these problems, Catholic Social Teaching could be an alternative to a more just, fair and...

Persistent link: https://www.econbiz.de/10012908539

The theory of taxation and public economics

Kaplow, Louis - 2008

Persistent link: https://www.econbiz.de/10013503285

The theory of taxation and public economics

Kaplow, Louis - 2008

The Theory of Taxation and Public Economics presents a unified conceptual framework for analyzing taxation--the first … provision--are combined with a distributively offsetting adjustment to the income tax. The resulting distribution-neutral reform … applying this common methodology to disparate subjects, The Theory of Taxation and Public Economics produces significant cross …

Persistent link: https://www.econbiz.de/10012684448

Extending taxation of interest and royalty income at source : an option to limit base erosion and profit shifting?

Finke, Katharina; Fuest, Clemens; Nusser, Hannah; … - 2014

This paper discusses tax policy measures to reduce corporate tax avoidance by extending taxation in the source country without imposing double taxation. We focus on four options: Bilaterally restricting interest and royalty deductibility, introducing an inverted tax credit system, levying...

Persistent link: https://www.econbiz.de/10010416288

Is the Haig-Simons standard dead? : the uneasy case for a comprehensive income tax

Alm, James - In: National tax journal 71 (2018) 2, pp. 379-398

Persistent link: https://www.econbiz.de/10011905675

Is the Haig-Simons standard dead? : the uneasy case for a comprehensive income tax

Alm, James - 2018

Persistent link: https://www.econbiz.de/10011894635

Politics and income taxes : progress and progressivity

Berliant, Marcus C.; Boyer, Pierre C. - In: Journal of public economic theory 26 (2024) 4, pp. 1-47

Persistent link: https://www.econbiz.de/10014634566

Politics and income taxes : progress and progressivity

Berliant, Marcus C.; Boyer, Pierre C. - 2022

This paper begins with a survey of the literature on the political economy approaches to labor income taxation. We focus on recent progress made by examining in detail the speciﬁc properties of non-linear taxes derived in the context of voting. Next, we present new results on the existence of...

Persistent link: https://www.econbiz.de/10013419334

Pareto-improving tax reforms and the earned income tax credit

Bierbrauer, Felix; Boyer, Pierre C.; Hansen, Emanuel - 2020

This paper provides necessary and sufficient conditions for the existence of Pareto-improving tax reforms. The conditions can be expressed as sufficient statistics and have a wide range of potential applications in public ﬁnance. We discuss one such application in detail: the introduction of...

Persistent link: https://www.econbiz.de/10012229280

Optimal income taxation with composition effects

Jacquet, Laurence; Lehmann, Etienne - 2017

We study the optimal nonlinear income tax problem with multidimensional individual characteristics on which taxes cannot be conditioned. We obtain an optimal tax formula that generalizes the standard one by averaging, with specific weights, the sufficient statistics of individuals who earn the...

Persistent link: https://www.econbiz.de/10011721653

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