Showing 1 - 10 of 48,815
. However since income inequality is notoriously high in these countries, the question of introducing some progressivity in the … microsimulation and macro models, we find that a significant reduction in income inequality can be achieved by moving from a flat to a …
Persistent link: https://www.econbiz.de/10011982132
reforms on income and wealth inequality in post-socialist countries, employing a variant of the difference … wealth shares. Our findings show that flat tax reforms have significantly increased income inequality, with top income shares …, reflecting the role of reduced tax progressivity. In contrast, the impact on wealth inequality is more limited. While top wealth …
Persistent link: https://www.econbiz.de/10015394410
. However, they result in higher inequality and polarisation. Flat rates necessary to keep the inequality levels unchanged allow …
Persistent link: https://www.econbiz.de/10010239782
the biggest boats much more than all others. As a consequence, economic inequality has increased. (Had the Flat Tax been … in effect, reducing taxes on the rich and raising taxes on everyone else, economic inequality would probably have … increased even more than it actually has.) This history of growing inequality suggests that, even in the unlikely event that the …
Persistent link: https://www.econbiz.de/10014162530
. However, they result in higher inequality and polarisation. Flat rates necessary to keep the inequality levels unchanged allow …
Persistent link: https://www.econbiz.de/10013324949
In this paper, we construct a flat rate/broad base personal income tax system and we compare the distribution of the current personal income tax (including social contributions) in the Netherlands to the distribution of the simulated flate rate tax. Using extended data (personal income panel...
Persistent link: https://www.econbiz.de/10013157889
Persistent link: https://www.econbiz.de/10003360022
The adverse distributional effects of a flat tax are well known and have been documented by empirical research in several countries, including Belgium. Advocates of the flat tax argue, correctly, that many of these studies do not take into account agents' behavioural reactions and possible feed...
Persistent link: https://www.econbiz.de/10003766249
. However, they result in higher inequality and polarisation. Flat rates necessary to keep the inequality levels unchanged allow …
Persistent link: https://www.econbiz.de/10003741763
In der Debatte über eine Reform des deutschen Einkommensteuersystems wird immer wieder die Einführung einer Flat Rate Tax gefordert. Üblicherweise bestehen solche Vorschläge aus den Elementen Verbreiterung der Bemessungsgrundlage, Erhöhung des Grundfreibetrags und Einführung eines (relativ...
Persistent link: https://www.econbiz.de/10011416436