Showing 1 - 10 of 1,713
This paper presents a novel technique to measure and compare the redistributive capacity of observed tax (or transfer) policies. The technique is based on income distribution simulations and controls for differences in pre-tax income distributions. It assumes that the only information on the...
Persistent link: https://www.econbiz.de/10012796327
tax burden and less redistribution than no migration, even though the migrants join the pro-tax coalition …The extent of taxation and redistribution policy is generally determined at a political-economy equilibrium by a … balance between those who gain and those who lose from a more extensive tax-transfer policy. In a stylized model of migration …
Persistent link: https://www.econbiz.de/10014403302
This paper explores the revenue-raising aspect of progressive taxation and derives, on the basis of a simple model, the optimal degree of tax progressivity where the tax revenue is used exclusively to finance (perfectly) targeted transfers to the poor. The paper shows that not only would it be...
Persistent link: https://www.econbiz.de/10014400295
about the future, and attitudes about redistribution. We find that women, non-college educated, the unemployed, and those in …
Persistent link: https://www.econbiz.de/10012518743
which addresses this seeming puzzle. We show that with democratic voting, a higher dependency ratio can lead to lower taxes …
Persistent link: https://www.econbiz.de/10014399587
Population aging puts significant pressure on social security systems that are based mainly on a pay-as-you-go (PAYG) formula and determined by the political process in which both retirees and future retirees participate. This paper demonstrates that in an economic and demographic steady state,...
Persistent link: https://www.econbiz.de/10014400549
This paper makes a new attack on the old problem of measuring horizontal inequity in the income tax. Local measures of inequality of posttax income among pretax equals are proposed, which reflect alternative value judgments about the nature and magnitude of an inequity. These measures are...
Persistent link: https://www.econbiz.de/10014398202
discussion of fiscal redistribution within the standard social welfare framework, which lends itself to a transparent and … practical evaluation of the extent and determinants of fiscal redistribution. Differences in fiscal redistribution are … determine the factors explaining differences in their fiscal redistribution and to discuss patterns in fiscal redistribution …
Persistent link: https://www.econbiz.de/10012009467
Can a government reduce income inequality by changing the composition of public spending while keeping the total level of expenditure fixed? Using newly assembled data on spending composition for 83 countries across all income groups, this paper shows that reallocating spending toward social...
Persistent link: https://www.econbiz.de/10012103675
on the demand and supply side have weakened redistribution over time and contributed to a new wave of populism. We …
Persistent link: https://www.econbiz.de/10012518977