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tax for redistribution, and the latter choosing a local income tax, property tax, lump-sum tax or subsidy, and a local … findings are federal income distribution, little local redistribution, and local preference for property taxation over income …
Persistent link: https://www.econbiz.de/10012910304
Existing literature assessing the impacts of transfers on low income households assumes that transfer program participants benefit by the full amount of cash transfers received. We argue that because tax-back arrangements accompany such transfer programmes, and endogenous participantion...
Persistent link: https://www.econbiz.de/10013244740
and measurement of, redistribution. Amongst the themes are: the potential usefulness of apparently inefficient policy … instruments in overcoming the self-selection constraints on redistribution and limiting the damage that ill …, while there are circumstances in which redistribution may plausibly generate efficiency gains, the likelihood that some …
Persistent link: https://www.econbiz.de/10014024197
We apply the Kakwani approach to decomposing redistributive effect into average rate, progressivity, and reranking components using yearly UK data covering 1977-2018. We examine cash and in-kind benefits, and direct and indirect taxes. In addition, we highlight an empirical implementation issue...
Persistent link: https://www.econbiz.de/10014030842
This study offers a theoretical discussion of equity and efficiency aspects of income taxation. The analysis is carried out on two levels. The first one concerns the axiomatic derivation of certain tax principles in the framework of social choice theory. Normative characterizations of the two...
Persistent link: https://www.econbiz.de/10013519587
Persistent link: https://www.econbiz.de/10013548935
Persistent link: https://www.econbiz.de/10013554941
This paper explores whether more generous social spending polices in fact lead to less income inequality, or if redistributive outcomes are offset by behavioral disincentive effects. To account for the inherent endogeneity of social policies with regard to inequality levels, I apply the System...
Persistent link: https://www.econbiz.de/10013132275
This paper explores if more generous social spending polices in fact lead to less income inequality, or if redistributive outcomes are offset by behavioral disincentive effects. To account for the inherent endogeneity of social policies with regard to inequality levels, I apply the System GMM...
Persistent link: https://www.econbiz.de/10013138256
Redistribution is an inevitable feature of collective pension schemes and economic experiments have revealed that most … people have a preference for redistribution that is not merely inspired by self-interest. Interestingly, little is known on … evidence on preferences for redistribution and suggest some links to redistribution through pensions. For that purpose we …
Persistent link: https://www.econbiz.de/10013139713