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Reforming Capital Taxation in Italy
Eyraud, Luc - 2014
This paper reviews capital taxation issues in Italy based on a comprehensive definition encompassing taxes on income … replacing the set of existing taxes on financial and real assets with a single net wealth tax …
Persistent link: https://www.econbiz.de/10014394358
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Reforming capital taxation in Italy
Eyraud, Luc - 2014
Persistent link: https://www.econbiz.de/10010389482
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Integrating Public Finance with Human Behaviour and Inclusive Growth – Case Study on Indian Tax System
Jain, Trilok Kumar - 2019
This is a conceptual paper, the author discusses some fundamental assumptions regarding taxation. These assumptions need to be re-examined. The author has carried out a survey of fifty professionals in the field of tax administrations and based on discussions with them tried to identify the...
Persistent link: https://www.econbiz.de/10012895900
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Reform Options for the Estate Tax System : Targeting Unearned Income, Testimony Before the U.S. Senate Committee on Finance
Batchelder, Lily L. - 2010
This testimony makes three main points. First, inheritances tend to exacerbate existing economic disparities and may be the most important barrier to intergenerational economic mobility. These tendencies are most pronounced at the top of the income distribution. While inherited income is...
Persistent link: https://www.econbiz.de/10014045314
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Estate Tax Reform : Issues and Options
Batchelder, Lily L. - 2009
The upcoming one-year repeal of the federal estate tax creates an opportunity to reconsider the taxation of wealth … transfers. This paper argues that federal wealth transfer taxes should be retained and potentially expanded. The estate tax …
Persistent link: https://www.econbiz.de/10014046960
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Why are capital income taxes so high?
Flodén, Martin (contributor) - 2006
reform that is funded mostly by higher taxes on labor income while households with little wealth would prefer a reform that … is funded mostly by high taxes on initial wealth. Pareto improving reforms typically exist, but the welfare gains of such … reforms are modest. -- optimal taxation ; inequality ; redistribution …
Persistent link: https://www.econbiz.de/10003298455
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A unified perspective on efficiency, redistribution, and public policy
Kaplow, Louis - 2020
taxation, commodity taxation, tax expenditures, externalities, public goods, capital income and wealth taxation, social …
Persistent link: https://www.econbiz.de/10012174286
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Chapter 10 Taxation
Kaplow, Louis - In: Handbook of law and economics : volume 1, (pp. 647-755). 2007
This Handbook entry presents a conceptual, normative overview of the subject of taxation. It emphasizes the relationships among the main functions of taxation—notably, raising revenue, redistributing income, and correcting externalities—and the mapping between these functions and various...
Persistent link: https://www.econbiz.de/10014023506
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Taxation of pensions in Portugal : is there a rationale for a semi-dual income tax system?
Bravo, Jorge Miguel Ventura - 2016
The semi-dual income tax typically combines a progressive tax schedule for labour and pension income with low and often flat and differentiated nominal tax rates on some forms of capital income. This paper discusses the rationale for the adoption of semi-dual income tax in the taxation of...
Persistent link: https://www.econbiz.de/10011499817
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Salience of inherited wealth and the support for inheritance taxation
Bastani, Spencer; Waldenström, Daniel - 2019
We study how attitudes to inheritance taxation are influenced by information about the role of inherited wealth in … aggregate importance of inherited wealth and its link to inequality of opportunity significantly increases the support for …. Changes in the perceived economic importance of inherited wealth and altered views on whether luck matters most for economic …
Persistent link: https://www.econbiz.de/10011966731