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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
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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/10011990914
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Shifting tax burden to top income earners: What is the best way to reduce inequality?
Onrubia Fernández, Jorge; Picos, Fidel; Rodado, María … - 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/10011991249
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Shifting tax burden to top income earners: What is the best way to reduce inequality?
Onrubia Fernández, Jorge; Picos, Fidel; Rodado, María … - In: Economics: The Open-Access, Open-Assessment E-Journal 13 (2019) 2019-41, pp. 1-31
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/10012110866
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Progressivity of Taxes and Transfers: the Mexican Case 2012
Huesca, Luis; Araar, Abdelkrim - Centre Interuniversitaire sur le Risque, les Politiques … - 2014
tax, indirect taxes, social security contributions and social benefits. Our goal is to analyze progressivity of the fiscal … system and go further to demonstrate how the different taxes and benefits contribute to the total redistribution effect. A … set of popular tools of studying progressivity, such as the concentration curves and Kakwani progressivity index, are used …
Persistent link: https://www.econbiz.de/10010739576
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Winners and Losers. An assessment of the Hungarian flat tax reform with microsimulation
Csaba Tóth G.; Virovácz, Péter - In: Public Finance Quarterly 58 (2013) 4, pp. 369-385
In our paper, we have used a database of tax returns from 2011 to assess how the tax reform, implemented in personal income taxation between 2010 and 2013, affected the tax burden of certain social groups and what implications the reforms had on the public finances. Our research follows the...
Persistent link: https://www.econbiz.de/10010711832
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Redistribution via Taxation: The Limited Role of the Personal Income Tax in Developing Countries
Bird, Richard M.; Zolt, Eric M. - In: Annals of Economics and Finance 15 (2014) 2, pp. 625-683
In developed countries, the income tax, especially the personal income tax, has long been viewed as the primary instrument for redistributing income and wealth. This article examines whether it makes sense for developing countries to rely on the income tax for redistributive purposes. We put...
Persistent link: https://www.econbiz.de/10010819328
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Redistribution via Taxation: The Limited Role of the Personal Income Tax in Developing Countries
Bird, Richard M.; Zolt, Eric M. - Rotman Institute for International Business, Rotman … - 2005
In developed countries, the income tax, especially the personal income tax, has long been viewed as the primary instrument for redistributing income and wealth. This article examines whether it makes sense for developing countries to rely on the income tax for redistributive purposes. We put...
Persistent link: https://www.econbiz.de/10005196843
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Chapter 4 Historical perspectives on income distribution: The case of Europe
Morrisson, Christian - In: Handbook of income distribution : volume 1, (pp. 217-260). 2000
The evolution of income distribution over two centuries is an attractive topic because it allows one to test the inverse U-curve hypothesis using long series instead of cross-section data. In Section 1 the distribution trends in countries where global data are available, is considered, that is...
Persistent link: https://www.econbiz.de/10014024205
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Income inequality and social preferences for redistribution and compensation differentials
Kerr, William R. - Suomen Pankki - 2013
-led redistribution and greater acceptance of wage inequality (e.g., United States versus Western Europe). If individual nations evolve …-led redistribution to the poor. These patterns suggest that short-run inequality shocks can be reinforced in the labor market but do not … result in weaker political preferences for redistribution. …
Persistent link: https://www.econbiz.de/10010945116