Similar Search Results

Kaplow, Louis - In: Handbook of law and economics : volume 1, (pp. 647-755). 2007

This Handbook entry presents a conceptual, normative overview of the subject of taxation. It emphasizes the … relationships among the main functions of taxation—notably, raising revenue, redistributing income, and correcting externalities …—and the mapping between these functions and various forms of taxation. Different types of taxation as well as expenditures on …

Persistent link: https://www.econbiz.de/10014023506

Taxation

Kaplow, Louis - In: Handbook of Law and Economics

This Handbook entry presents a conceptual, normative overview of the subject of taxation. It emphasizes the … relationships among the main functions of taxation--notably, raising revenue, redistributing income, and correcting externalities …--and the mapping between these functions and various forms of taxation. Different types of taxation as well as expenditures on …

Persistent link: https://www.econbiz.de/10005227966

Promoting growth, maintaining progressivity, and dealing with the fiscal crisis : CGE simulations of a temporary VAT used for debt reduction

Diamond, John W.; Zodrow, George R. - In: Public finance review : PFR 41 (2013) 6, pp. 852-884

Persistent link: https://www.econbiz.de/10010236043

Heterogeneity and Government Revenues: Higher Taxes at the Top?

Guner, Nezih; Lopez-Daneri, Martin; Ventura, Gustavo - 2014

We evaluate the effectiveness of a more progressive tax scheme in raising government revenues. We develop a life-cycle economy with heterogeneity and endogenous labor supply. Households face a progressive income tax schedule, mimicking the Federal Income tax, and flat-rate taxes that capture...

Persistent link: https://www.econbiz.de/10010398243

Can redistributive state taxes reduce inequality?

Leigh, Andrew - 2005

Do income taxes levied at a state or regional level affect the after-tax distribution of income? Or do workers merely move between regions, causing pre-tax wages to adjust? This question is relevant both in across states in the United States, and across countries within the European Union. Using...

Persistent link: https://www.econbiz.de/10009451450