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Assortative mating can exacerbate household income inequality within and between generations. While previous studies have shown that it raises income inequality, its effects on wealth inequality remain less explored due to data limitations. This study uses Spanish administrative microdata to...
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This paper investigates the merits of increasing work incentives for low-income workers by shifting part of the tax burden from social security contributions (SSC) to consumption taxes (specifically VAT) in 13 European OECD countries. Simulation results based on household budget survey microdata...
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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...
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