Similar Search Results

A unified perspective on efficiency, redistribution, and public policy

Kaplow, Louis - 2020

Specialized theoretical and empirical research should in principle be embedded in a unified framework that identifies the relevant interactions among different phenomena, enables an appropriate matching of policy instruments to objectives, and grounds normative analysis in individuals' utilities...

Persistent link: https://www.econbiz.de/10012174286

Chapter 5 The Economic Theory of Gift-Giving: Perfect Substitutability of Transfers and Redistribution of Wealth

Mercier Ythier, Jean - In: Handbook of the economics of giving, altruism and …, (pp. 227-369). 2006

This chapter reviews the theory of the voluntary public and private redistribution of wealth elaborated by economic … analysis in the last forty years or so. The central object of the theory is altruistic gift-giving, construed as benevolent … voluntary redistribution of income or wealth. The theory concentrates on lump-sum voluntary transfers, individual or collective …

Persistent link: https://www.econbiz.de/10014023678

Optimal Taxation, Inequality and Top Incomes

Andrienko, Yuri - 2014

applies the theory of optimal piecewise linear taxation to the issue of the taxation of top incomes. Our results suggest that …

Persistent link: https://www.econbiz.de/10013051448

Meritocratic labor income taxation

Berg, Kristoffer; Håvarstein, Morten; Stubhaug, Magnus E. - 2024

Surveys and experiments suggest that people hold workers more responsible for income gains stemming from merit, such as education, than circumstances, such as parental education. This paper shows how to design income taxes that account for merits. First, we introduce social welfare functions...

Persistent link: https://www.econbiz.de/10014515008

Optimal Taxation, Inequality and Top Incomes

Andrienko, Yuri - 2014

applies the theory of optimal piecewise linear taxation to the issue of the taxation of top incomes. Our results suggest that …

Persistent link: https://www.econbiz.de/10013043363

Declining tax progression and the German dual income tax : conference paper

Jenderny, Katharina - 2013 - Preliminary version

This paper analyzes the effect of the introduction of a final withholding tax on capital income on the progression of the German income tax. As previous literature shows, even with synthetic income taxation, tax progression was strongest in the middle of the income distribution, and decreased...

Persistent link: https://www.econbiz.de/10010337865

Trends in top incomes and their taxation in OECD countries

Förster, Michael F.; Llena-Nozal, Ana; Nafilyan, Vahé - 2014

The shares of top income recipients in total pre-tax income have increased in OECD countries in the past three decades, particularly in most of the English-speaking countries but also in some Nordic (from low levels) and Southern European countries. Today, the richest one percent receives...

Persistent link: https://www.econbiz.de/10010392968

Does income transparency affect support for redistribution? : evidence from Finland's tax day

Dunaiski, Maurice; Tukiainen, Janne - 2023

This paper examines whether income transparency - the public release of citizens' income information - affects support for redistribution. We leverage a quasi-experiment in Finland, where every year on the so-called tax day, the authorities release income information on Finland's top earners to...

Persistent link: https://www.econbiz.de/10014229860

Tax-Benefit Revealed Redistributive Preferences Over Time : Ireland 1987-2005

Bargain, Olivier - 2010

By inverting Saez (2002)'s model of optimal income taxation, we characterize the redistributive preferences of the Irish government between 1987 and 2005. The (marginal) social welfare function revealed by this approach is consistently comparable over time and show great stability despite...

Persistent link: https://www.econbiz.de/10013137249

Tax-benefit revealed redistributive preferences over time : Ireland 1987 - 2005

Bargain, Olivier; Keane, Claire - 2010

Persistent link: https://www.econbiz.de/10009729273