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Consumption taxes and income inequality : an international perspective with microsimulation

Blasco, Julien; Guillaud, Elvire; Zemmour, Michaël - 2020

magnitude than the positive redistribution operated by direct taxes and transfers. Third, cross-country differences in the …

Persistent link: https://www.econbiz.de/10012178884

The distributional effects of taxes and transfers under alternative income concepts : the importance of three 'I's

Figari, Francesco; Paulus, Alari - 2013

This paper investigates how the distribution of income changes when the standard definition of disposable income is replaced by an extended income concept which takes into account the three 'I's: indirect taxes, imputed rent, and in-kind benefits. Second, it assesses how sensitive the...

Persistent link: https://www.econbiz.de/10009784189

Monotonic redistribution of performance-based allocations : a case for proportional taxation

Casajus, André - In: Theoretical economics : TE ; an open access journal in … 10 (2015) 3, pp. 887-892

monotonicity. Efficiency: redistribution has no cost. Symmetry: members of the society with the same performance obtain the same … reward after redistribution. Monotonicity: whenever both the performance of a certain member of the society as well as the … overall performance of the society do not decrease, then this member's reward after redistribution does not decrease. …

Persistent link: https://www.econbiz.de/10011673171

A macro and microeconomic integrated approach to assessing effects of public policies

Labandeira, Xavier; Labeaga, José M.; Rodríguez, Miguel - 2006

Persistent link: https://www.econbiz.de/10003271404

Indirect Tax Reform, Poverty and Inequality in DRC : A Dominance Stochastic Approach

Mapurita, Christian - 2016

This paper aimed at discussing the Congolese government's choice on exempt goods during indirect tax reform and, on the other side, assessing the impact of this reform on inequality. We estimated from 123 household surveys from 2005 the Quadratic Almost Ideal Demand System for the first time in...

Persistent link: https://www.econbiz.de/10012987521

Redistribution of taxes and benefits in Mexico : evaluation of the 2014 fiscal reform on households

Huesca Reynoso, Luis; Valencia, Arturo Robles; Araar, … - In: Economía teoría y práctica 43 (2015), pp. 103-131

Persistent link: https://www.econbiz.de/10011583040

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

The inheritance and gift tax in Germany reform potentials for tax revenue, efficiency and distribution

Beznoska, Martin; Hentze, Tobias; Stockhausen, Maximilian - 2020

The inheritance tax is often seen as an effective tool to reduce wealth inequality, to raise public budgets if needed, and to increase incentives to work by lowering the tax burden on labour, which is especially high in Germany according to the OECD. The purpose of this paper is therefore to...

Persistent link: https://www.econbiz.de/10012419216

Supporting carbon taxes : the role of fairness

Sommer, Stephan; Mattauch, Linus; Pahle, Michael - 2020

pro-environment and trust the government. Second, when restricted to options for direct revenue redistribution, Germans … befürworten. Betrachten wir ausschließlich direkte Formen der Umverteilung der Einnahmen an die Bevölkerung, zeigt sich, dass die …

Persistent link: https://www.econbiz.de/10012321088

Microsimulation analysis of the impact of indirect tax benefits on income distribution and poverty alleviation in Tanzania : an application of TAZMOD

Maskaeva, Asiya; Bochkaeva, Zanda; Mmasa, Joel; … - 2019

This paper analyses the impacts of indirect tax policy reforms on income distribution and poverty in Tanzania by applying a standard static microsimulation model TAZMOD v1.8. The simulations model two indirect tax reforms involving changes to the excise duty and value-added tax rates on...

Persistent link: https://www.econbiz.de/10011986913