Showing 1 - 10 of 23
The success of the flat rate tax in Eastern Europe suggests that this concept could also be a model for the welfare states of Western Europe. The present paper uses a simulation model to analyse the effects of revenue neutral flat rate tax reforms on equity and efficiency for the case of...
Persistent link: https://www.econbiz.de/10005822885
Comprehensive modelling of the impact of taxes and tax policy options requires data on the impact at micro-level of both direct and indirect taxes. There are, however, limits on the amount of data that can be gathered by any one survey. With some exceptions, most notably the Living Costs and...
Persistent link: https://www.econbiz.de/10011196647
position of the household in the income distribution and that behavioural response can potentially improve the welfare position …
Persistent link: https://www.econbiz.de/10009024603
the wage distribution, as traditional methods can confound opposing effects at either end of the wage distribution … driven by looks than self-esteem. Counterfactual wage distributions, constructed using distribution regression, show a beauty … premium for women at the bottom of the wage distribution. However, most of this is explained by the fact that attractive women …
Persistent link: https://www.econbiz.de/10011188126
attitudes towards the income distribution in a society: the normative and the comparative view. The first can be thought of as …
Persistent link: https://www.econbiz.de/10011105408
In seeking to understand inequality today, a great deal can be learned from history. However, there are few countries for which the long-run development of income inequality has been charted. Many countries have records of incomes, taxes and social support. This paper presents a new methodology...
Persistent link: https://www.econbiz.de/10011653302
other natural resources determines structural change and economic development. A more equal distribution of natural … earned in the primary goods sector. Second, by shifting the distribution of political power from resource owners towards the …
Persistent link: https://www.econbiz.de/10010267484
The success of the flat rate tax in Eastern Europe suggests that this concept could also be a model for the welfare states of Western Europe. The present paper uses a simulation model to analyse the effects of revenue neutral flat rate tax reforms on equity and efficiency for the case of...
Persistent link: https://www.econbiz.de/10010268499
Wealthy individuals often voluntarily provide public goods that the poor also consume. Such philanthropy is perceived as legitimizing one's wealth. Governments routinely exempt the rich from taxation on grounds of their charitable expenditure. We examine the normative logic of this exemption. We...
Persistent link: https://www.econbiz.de/10010268906
This paper investigates gender differences between the log wage distributions of full-time British employees in the public and private sectors. After allowing for positive selection into full-time employment by women, we find significant and substantial gender earnings gaps, and evidence of...
Persistent link: https://www.econbiz.de/10010269606