Showing 1 - 10 of 4,187
redistribution and a modest effect of two year led inequality …
Persistent link: https://www.econbiz.de/10014544770
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 … decomposed into differences in the magnitude of transfers (fiscal effort) and in the progressivity of transfers (fiscal …
Persistent link: https://www.econbiz.de/10012009467
Despite its theoretical merits, Land Value Taxation (LVT) is not a common policy instrument in most countries. One of the main reasons is uncertainty regarding its distributional impacts. This uncertainty has not been settled by the literature, due to a lack of appropriate data at the household...
Persistent link: https://www.econbiz.de/10012843422
This papers quantifies the redistributive effects on progressivity, poverty and welfare, that would occur if the …
Persistent link: https://www.econbiz.de/10012008734
In empirical analysis, the Kakwani index is the most frequently used indicator for comparing progressivity across … efficiency with a relevant amount of tax revenues and social expenditures. They obviously obtain very high redistribution, above … 15 points. Most of the countries considered show an intermediate level of redistribution (between 7 and 12 points), but …
Persistent link: https://www.econbiz.de/10011865012
From the literature on decentralization, it appears that the fiscal vertical imbalance is somehow inherent to multi-level governments. Using a stylized model we show that this leads to a reduction in the extent of redistributive fiscal policies if the maximal tolerable size of government has...
Persistent link: https://www.econbiz.de/10010259921
Persistent link: https://www.econbiz.de/10011583040
This paper analyzes the impact of fiscal federalism on income inequality and redistribution. Theoretically … concentration in pre- and after-tax income without additional redistribution via progressive taxes. It is, however, crucial to …
Persistent link: https://www.econbiz.de/10011942832
This paper analyzes the effect of local income taxation on taxable income, inequality and internal migration in Italy …
Persistent link: https://www.econbiz.de/10011975467
During the 2010-2019 decade, consumption taxes have risen in the vast majority of the EU Member States as a result of austerity measures, tax shifts as well as taxing transport and housing-related energy consumption. The redistributive impact of these policy changes remains mostly unexplored. In...
Persistent link: https://www.econbiz.de/10014230293