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redistribution, that fiscal drag has a small regressive effect and that the implicit redistribution favours pensioners over private …
Persistent link: https://www.econbiz.de/10014487686
for redistribution. We leverage a quasi-experiment in Finland, where every year on the so-called tax day, the authorities … earnings of the top 10% are unfair, but that public support for redistribution remains largely unaffected. A notable exception … are top earners, who decrease their support for redistribution, and young people, who increase their support for …
Persistent link: https://www.econbiz.de/10014229860
The motivation for a high tax rate on high incomes is often based on the attempt to deprive "the rich" of some of their economic wealth even though the individual might not take any advantage of this. The reason for charging higher taxes on "the rich" should be based on the general principles of...
Persistent link: https://www.econbiz.de/10011128146
Two issues are covered by this study: 1) critical analysis and systematization of equity controversies and 2) attempts of finding technical solutions for measuring fiscal inequality, closely related to the redistributive role of income tax.
Persistent link: https://www.econbiz.de/10008829801
the case of the introduction of comprehensive income tax, considerably larger equalizing and progressivity effects would … be achieved. At the same time, since in both cases redistribution will not affect the bottom decile group, no significant …
Persistent link: https://www.econbiz.de/10010938639
This paper surveys possible motivations for having a net wealth tax. After giving a short overview over the state of wealth taxation in OECD countries, we discuss both popular arguments for such a tax, as well as economic arguments. It is argued that classical normative principles of taxation...
Persistent link: https://www.econbiz.de/10010957865
This paper surveys possible motivations for having a net wealth tax. After giving a short overview over the state of wealth taxation in OECD countries, we discuss both popular arguments for such a tax, as well as economic arguments. It is argued that classical normative principles of taxation...
Persistent link: https://www.econbiz.de/10010310962
redistribution. Although they are in most cases strongly progressive, the low redistributive effect is mainly due to their small size …
Persistent link: https://www.econbiz.de/10013205345
The microsimulation models simulate the tax-benefit system for a sample of individuals or households obtained from a microeconomic survey. The results obtained for each household or individual will be used to consider the effects on the tax collection and the distribution of the disposable...
Persistent link: https://www.econbiz.de/10005773032
Die Motivation für eine Reichensteuer liegt oftmals in dem Wunsch, den Reichen etwas von ihrem Wohlstand zu nehmen, auch wenn für den Einzelnen damit nicht zwingend ein Vorteil verbunden ist. Die Forderung, "die Reichen" stärker zu besteuern, bedarf einer klaren Begründung, die im Einklang...
Persistent link: https://www.econbiz.de/10010378060