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Fiscal, Distributional and Efficiency Impacts of Land and Property Taxes
Coleman, Andrew - 2010
Land taxes are known to be amongst the most efficient forms of taxation since land is an immobile factor; property (capital value) taxes are less efficient owing to the tax on improvements. However there is little international (or New Zealand) evidence regarding the distributional impacts of...
Persistent link: https://www.econbiz.de/10013143610
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The Distributional Effects of Property Tax Constraints on School Districts
Sorensen, Lucy; Kim, Youngsung; Hwang, Moontae - 2021
Many states in recent decades enacted laws that limit the collection of property taxes. This study examines the impacts of New York State’s 2011 tax cap on education revenues and student achievement. We use an instrumental variables approach with 663 school districts from 2006 to 2016. We find...
Persistent link: https://www.econbiz.de/10013231635
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On the redistributive effects of Germany's feed-in tariff
Grösche, Peter; Schröder, Carsten - 2011
The present article assesses the redistributive effects of a key element of German climate change policy, the promotion of renewables in the electricity mix through the provision of a feed-in tariff. The tariff shapes the distribution of households' disposable incomes by charging a levy that is...
Persistent link: https://www.econbiz.de/10010306207
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On the emissions-inequality trade-off in energy taxation: Evidence on the German car fuel tax
Nikodinoska, Dragana; Schröder, Carsten - 2015
By using estimates from an Almost Ideal Demand System (AIDS), we investigate how the German energy tax on car fuels changes the private households-CO2 emissions, living standards, and post-tax income distribution. Our results show that the tax implies a trade-off between the aim to reduce...
Persistent link: https://www.econbiz.de/10010481535
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Fiscal redistribution and social welfare : doing more or more to do?
Coady, David P.; D'Angelo, Devin; Evans, Brooks - 2020
This paper embeds analysis of fiscal redistribution (FR) within the standard social welfare framework. Differences in …
Persistent link: https://www.econbiz.de/10012226311
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Measuring income redistribution : beyond the proportionality standard
Urban, Ivica - 2017
Traditional analyses of redistributive effects of the tax-benefit system are rooted in the concepts of relative income inequality and proportionality. This observation also applies to decompositions proposed by Kakwani (1977, 1984) and Lambert (1985) that reveal the vertical and horizontal...
Persistent link: https://www.econbiz.de/10011627944
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Inequality and fiscal redistribution in Mexico : 1992-2015
Scott, John; Rosa, Enrique de la; Balcazar, Rodrigo Aranda - 2017
This paper uses income and expenditure surveys from 1992 to 2014 and public tax and spending accounts to estimate the redistributive impact of Mexico's fiscal system over this period. It presents standard and marginal benefit incidence analysis for the principal public transfers (education,...
Persistent link: https://www.econbiz.de/10011776401
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Vertical and horizontal redistribution : the cases of Western and Eastern Europe
Bussolo, Maurizio; Krolage, Carla; Makovec, Mattia; … - 2019
deal with vertical inequality - that is, fostering redistribution from the rich to the poor - less is known about their … individuals may not only care about vertical redistribution, but also about the economic situation of the specific groups they … belong to, the horizontal dimension of redistribution becomes politically salient and can be a source of social tensions. We …
Persistent link: https://www.econbiz.de/10011958521
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Progressivity-Improving VAT Reforms in Italy
Gastaldi, Francesca; Liberati, Paolo; Pisano, Elena; … - 2014
International institutions are recommending policies aimed at shift- ing the tax burden from labour and business incomes to less growth- detrimental forms of taxation, such as consumption taxes. However, de- spite the expected positive macroeconomic effects, a criticism about in- creasing the...
Persistent link: https://www.econbiz.de/10010940438
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On the redistributive effects of Germany's feed-in tariff
Grösche, Peter; Schröder, Carsten - Institut für Volkswirtschaftslehre, … - 2011
The present article assesses the redistributive effects of a key element of German climate change policy, the promotion of renewables in the electricity mix through the provision of a feed-in tariff. The tariff shapes the distribution of households' disposable incomes by charging a levy that is...
Persistent link: https://www.econbiz.de/10009278215