Showing 81 - 90 of 52,735
This paper provides a novel justification for using a minimum wage to supplement an optimal tax-and-transfer system. We demonstrate that if labor supply decisions are concentrated along the intensive margin and employment is efficiently rationed, a minimum wage can be socially beneficial by...
Persistent link: https://www.econbiz.de/10010409382
This paper studies the redistribution effect of personal income tax in Pakistan. We decompose the overall tax system in … findings reveal that the reforms laid down in this Ordinance resulted in a greater redistribution of incomes. The …
Persistent link: https://www.econbiz.de/10005078647
In a world where the private protection of property is costly, government redistribution can lead to an increase in … efficiency-enhancing redistribution improves everyone’s welfare including the welfare of those whose labor finances the … redistribution of income. Under certain conditions, redistribution becomes desirable in situations where the state has exhausted its …
Persistent link: https://www.econbiz.de/10005623542
Family entrepreneurs in all honesty cannot grasp this new concept. Just now, while we are still experiencing a worldwide financial and economic crisis, which has by no means been overcome yet, there is talk of increasing taxation of assets. In recent years, small and medium-sized and larger...
Persistent link: https://www.econbiz.de/10010695942
The reintroduction of a wealth tax in Germany would not contribute to more fairness in terms of the ability to pay …
Persistent link: https://www.econbiz.de/10010695943
This article describes the concept of a property levy („Vermögensabgabe“) of the German Green Party in the context of other property related taxes such as real estate tax and inheritance tax. It explains the advantages of a property levy in contrast to a property tax. Moreover, the...
Persistent link: https://www.econbiz.de/10010820115
Entitlement programs have become an increasing component of total government spending in the US over the last six decades. To some observers, this growth of the welfare state is excessive and unwarranted. To others, it is a welcome counter-acting force to the rapid increase in income inequality....
Persistent link: https://www.econbiz.de/10013210072
The rapid growth of e-commerce in Chinese markets has presented great challenges to the Chinese tax system. In response, China started by applying the existing tax rules on income and value added to e-commerce but potential tax revenues were lost in this approach. Gradually, China is introducing...
Persistent link: https://www.econbiz.de/10013062728
Should income transfers be conditional upon personal characteristics of the potential recipients (so-called tagging), or should they only be tied to reported incomes? A still widespread social norm consists in requiring that individuals (of working age) support themselves and their families....
Persistent link: https://www.econbiz.de/10005582200
Should income transfers be conditional upon personal characteristics of the potential recipients (the so-called “tagging”) or should they only be tied to reported incomes ? This question is addressed in a partial equilibrium setting distinguishing two types of jobs and a distribution of...
Persistent link: https://www.econbiz.de/10004985163