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Grundsteuer: Gemeindesteuer und "Reichensteuer"?

Broer, Michael - In: Vierteljahrshefte zur Wirtschaftsforschung 82 (2013) 1, pp. 191-206

useful for redistribution of wealth. On the one hand without a change to a progressive tax schedule the real property tax is … no instrument for redistribution. On the other hand a tax allowance will increase the tax burden of the remaining tax … to be re-elected. Thus real property tax is no instrument for redistribution of wealth. …

Persistent link: https://www.econbiz.de/10010378068

Grundsteuer: Gemeindesteuer und "Reichensteuer"?

Broer, Michael - In: Vierteljahrshefte zur Wirtschaftsforschung / Quarterly … 82 (2013) 1, pp. 191-206

Persistent link: https://www.econbiz.de/10011128163

Grundsteuer : Gemeindesteuer und "Reichensteuer"?

Broer, Michael - In: Vierteljahrshefte zur Wirtschaftsforschung 82 (2013) 1, pp. 191-206

Persistent link: https://www.econbiz.de/10010399592

Chapter 10 Taxation

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...

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

Redistribution at the Local Level: The Case of Public Childcare in Italy

Bucciol, Alessandro; Cavalli, Laura; Pertile, Paolo; … - Dipartimento di Scienze Economiche, Facoltà di Economia - 2013

We study the determinants of redistribution at the municipal level in the context of public childcare in Italy. Within …. The evidence that we find is consistent with the hypothesis that this type of redistribution is a public good. …

Persistent link: https://www.econbiz.de/10010712461

Decentralization and progressive taxation

Berset, Simon; Schelker, Mark - 2021

The traditional normative literature on fiscal federalism argues that redistributive policies should be centralized in order to avoid welfare- or tax-induced migration. However, recent evidence shows that even in a setup where the progressivity of the income tax schedule is centralized to an...

Persistent link: https://www.econbiz.de/10012421200

Chapter 58 Some other economic applications of the value

Mertens, Jean-François - In: Handbook of game theory with economic applications : …, (pp. 2185-2201). 2002

competition. Three models are considered: Taxation and Redistribution, Public Goods, and Fixed Prices. In each case, the value …

Persistent link: https://www.econbiz.de/10014024487

Shallow meritocracy

Andre, Peter - 2023

Meritocracies aspire to reward hard work and promise not to judge individuals by the circumstances into which they were born. However, circumstances often shape the choice to work hard. I show that people's merit judgments are "shallow" and insensitive to this effect. They hold others...

Persistent link: https://www.econbiz.de/10014390238

Insurance, redistribution, and the inequality of lifetime income

Haan, Peter; Kemptner, Daniel; Prowse, Victoria; … - 2023

Individuals vary considerably in how much they earn during their lifetimes. This study examines the role of the tax-and-transfer system in mitigating such inequalities, which could otherwise lead to disparities in living standards. Utilizing a life-cycle model, we determine that taxes and...

Persistent link: https://www.econbiz.de/10014427523

Equity and efficiency of childcare subsidies : a dynamic structural approach

Koll, David; Sachs, Dominik; Stürmer-Heiber, Fabian; … - 2023

We formalize and estimate the dynamic marginal efficiency cost of redistribution (MECR) in the spirit of Okun’s “leaky … children, we find that (ii) dominates (i) and therefore the childcare subsidy is the more efficient redistribution tool. …

Persistent link: https://www.econbiz.de/10014435203