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Joint taxation in Spain and its effects on social welfare : a microsimulation analysis

Badenes Plá, Nuria; Blanco Palmero, Patricia; … - 2020

This paper focuses on the study of the effects on social welfare generated by the scheme of joint taxation of the Spanish Personal Income Tax (PIT), whose peculiarity linked to its condition of optionality, allows the minimization of households´ tax bill. Different scenarios are simulated using...

Persistent link: https://www.econbiz.de/10012439073

Evaluating options for shifting tax burden to top income earners

Onrubia, Jorge; Picos, Fidel; Rodado, María del Carmen - 2016

During the last decade, research on income inequality has paid special attention to top income earners. At the same time, top marginal tax rates on upper income earners have declined sharply in many OECD countries. Discussions are still open on the relationship between the increase of the income...

Persistent link: https://www.econbiz.de/10011981967

Distributional and welfare effects of replacing monetary benefits with iniversal basic income in Spain

Badenes Plá, Nuria; Gambau-Suelves, Borja; Navas … - 2019

This papers quantifies the redistributive effects on progressivity, poverty and welfare, that would occur if the monetary benefits currently in place in the Spanish system were to be replaced by a neutral alternative in terms of spending, granting a universal basic income (UBI) to everyone. We...

Persistent link: https://www.econbiz.de/10012008734

Behavioral Responses to Wealth Taxes: Evidence from Switzerland

Brülhart, Marius; Gruber, Jonathan; Krapf, Matthias; … - 2019

, suggesting sizable evasion responses in this setting with no third-party reporting of financial wealth. …

Persistent link: https://www.econbiz.de/10012141109

Behavioral responses to wealth taxes : evidence from Switzerland

Brülhart, Marius; Gruber, Jonathan; Krapf, Matthias; … - 2019

, suggesting sizable evasion responses in this setting with no third-party reporting of financial wealth. …

Persistent link: https://www.econbiz.de/10012120377

Detecting envelope wages with e-billing information

Calijuri, Monica; Pessino, Carola; Lopez-Luzuriaga, Andrea - 2023

This paper studies tax evasion in the form of under-reported wages in Ecuador using microdata from a combination of …

Persistent link: https://www.econbiz.de/10014518232

Detecting envelope wages with e-billing information

Calijuri, Monica; Pessino, Carola; Lopez-Luzuriaga, Andrea - 2023

This paper studies tax evasion in the form of under-reported wages in Ecuador using microdata from a combination of …

Persistent link: https://www.econbiz.de/10014458660

Justice and Taxation

Vicini, Andrea - Volkswirtschaftliche Fakultät, … - 2010

The problem of taxation, in a social system the trade-off Equity vs Efficiency. Is it possible a reconciliation?

Persistent link: https://www.econbiz.de/10011108037

Distributive Effects of the Crisis and Austerity in Seven EU Countries

Matsaganis, Manos; Leventi, Chrysa - Centrum voor Sociaal Beleid - Herman Deleeck, … - 2014

European welfare states are under considerable stress. On the one hand, the recession has caused unemployment to rise and household incomes to fall, which both raise the demand for social protection. On the other hand, austerity policies and programme reforms affect the capacity of welfare...

Persistent link: https://www.econbiz.de/10010849683

Urban Consumption Inequality in China, 1995–2013

Xia, Qingjie; Li, Shi; Song, Lina - 2017

We use 1995, 2002 and 2013 CHIP data to investigate the urban household consumption expenditure inequality. The overall … inequality of urban household consumption expenditure measured by Gini coefficient slightly decreases from 0.33 in 1995 to 0 …, the percentile ratio of p90/p10 shows that consumption inequality increases all the time. Besides, the inequality of basic …

Persistent link: https://www.econbiz.de/10011787000