advance the reallocation of jobs and skills. Under certain circumstances, an unconditional basic income might be a better …

, granting a universal basic income (UBI) to everyone. We have calculated two scenarios: one in which the benefit system is … replaced by a basic income, and another in which retirement pensions are maintained, with the rest of monetary benefits being …

We provide the first survey-based look at levels and trends in income and its distribution from 1959 to 2016 by linking … in the market income of the middle class (measured as the median American tax unit or the mean value of the middle … transfer programs - especially in-kind transfers. Conventional measures of median income and income inequality that exclude the …

The authors analyze to what extent and how the tax burden should be shifted towards top income earners in order to … reduce income inequality. Starting from Lambert and Aronson (Inequality decomposition analysis and the Gini coefficient … revisited 1993) and Alvaredo (A note on the relationship between top income shares and the Gini coefficient 2011) decomposition …

The authors investigate the desirability of income taxes when the objective is to mitigate wasteful conspicuous … income distribution matters) inequality and taxation are substitutes. Instead, when status is cardinal (i.e., also the shape … of the income distribution matters) inequality and taxation can be complements, although the relationship is in general …

Most welfare states design their tax/benefit system to combat income poverty. Some countries are more effective in … transfers and income taxes in alleviating poverty. We focus on 49 LIS-countries for the period 1967-2016. We compare relative … income poverty rates at the levels of market incomes and disposable incomes, that is before and after social transfers and …

This paper analyzes the effect of local income taxation on taxable income, inequality and internal migration in Italy … municipalities the authority to switch from a flat to a progressive local income tax. I obtain two main results. First, the … progressive tax reduced taxable income by 5 percent and the income share held by the top percentile of the municipal income …