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Social status, preferences for redistribution and optimal taxation : a survey

Gallice, Andrea - 2018

The author reviews recent studies of how social status concerns influence individual preferences for redistribution and …

Persistent link: https://www.econbiz.de/10011816453

Social status, preferences for redistribution and optimal taxation : a survey

Gallice, Andrea - 2018

redistribution and impact the design of optimal tax policies. He focuses on two aspects: the relevant dimension over which relative …

Persistent link: https://www.econbiz.de/10011892338

Fixing Distortions in Taxpayer Behavior : Optimal Tax Compliance Regarding Unknown Basis

Herzig, David - 2011

In order to have optimal tax compliance in the field of tax reporting, under our current paradigm, we need clearly articulated but salient standards for record keeping. The popular belief that taxpayers do not need to keep adequate records creates a behavior distortion of noncompliance. This...

Persistent link: https://www.econbiz.de/10013127347

Optimal Tax Compliance and Penalties When the Law is Uncertain

Logue, Kyle D. - 2007

This article examines the optimal level of tax compliance and the optimal penalty for noncompliance in circumstances in which the substance of the tax law is uncertain that is, when the precise application of the Internal Revenue Code to a particular situation is not clear. In such situations, a...

Persistent link: https://www.econbiz.de/10014054033

Social norms on rent seeking and preferences for redistribution

Sabatini, Fabio; Sarracino, Francesco; Yamamura, Eiji - 2014 - Preprint

Empirical studies have shown that preferences for redistribution are significantly correlated with expectations of … significantly and positively affects preferences for redistribution. On the other hand, living in an area where most citizens do not … stigmatize rent seeking, makes men more favourable to redistribution, which may be seen as a social equalizer in an unfair …

Persistent link: https://www.econbiz.de/10010381041

Could a universal family payment improve gender equity and reduce child poverty in Australia? : a microsimulation analysis

Hayes, Philip; Redmond, Gerry - 2014

The Australian income tax and transfer system has undergone considerable reform since the mid 1980s. As a number of commentators have pointed out, one impact of reforms to cash transfers for families, as well as of some reforms to direct taxes, has been the evolution of a defacto system of...

Persistent link: https://www.econbiz.de/10010239301

The distributional effects of personal income tax expenditure

Avram, Silvia - 2014

Less visible than benefit expenditure, spending channelled through the tax system via tax concessions and advantages can amount to substantial amounts of foregone revenue. In this paper we use EUROMOD, a tax-benefit micro-simulation model covering all EU member states, to investigate the size...

Persistent link: https://www.econbiz.de/10010374083

The distributional effects of personal income tax expenditure

Avram, Silvia - 2014

Using EUROMOD, this study investigates the size and distributional effects of tax allowances and tax credits in 6 European countries. It also examines whether instrument design matters in shaping the redistributive effect, paying attention to both categorical and explicit income targeting .With...

Persistent link: https://www.econbiz.de/10010380433

Gender and redistribution : experimental evidence

Buser, Thomas; Putterman, Louis G.; Weele, Joël J. van der - 2016

Gender differences in voting patterns and political attitudes towards redistribution are well-documented. The … experiments on preferences for redistribution conducted in the U.S. and several European countries to disentangle these potential …

Persistent link: https://www.econbiz.de/10011523572

Mobility and the lifetime distributional impact of tax and transfer reforms

Levell, Peter; Roantree, Barra; Shaw, Jonathan - 2016

The distributional impact of proposed reforms plays a central role in public debates around tax and transfer policy. We show that accounting for realistic patterns of mobility in employment, earnings and household circumstances over the life-cycle greatly affects our assessment of the...

Persistent link: https://www.econbiz.de/10011534291