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  • Search: subject_exact:"Steuergerechtigkeit"
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Year of publication
Subject
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Steuergerechtigkeit 1,220 Tax fairness 942 Deutschland 327 Theorie 322 Theory 319 Einkommensteuer 276 Income tax 247 Germany 246 USA 211 United States 204 Steuerpolitik 198 Tax policy 168 Steuerreform 134 Tax reform 115 Steuersystem 112 Tax system 94 Steuertheorie 91 Steuerbelastung 87 Steuerrecht 85 Theory of taxation 78 Gerechtigkeit 76 Tax burden 75 Steuermoral 73 Besteuerungsprinzip 70 Optimale Besteuerung 69 Justice 67 Optimal taxation 67 Taxation principle 67 Tax compliance 65 Einkommensverteilung 62 Income distribution 59 Steuer 59 Steuerwirkung 59 Steuerprogression 58 Progressive taxation 54 Welt 54 World 54 Tax law 53 Umverteilung 53 Tax effects 51
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Online availability
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Free 201 Undetermined 58
Type of publication
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Article 632 Book / Working Paper 587 Journal 1
Type of publication (narrower categories)
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Article in journal 310 Aufsatz in Zeitschrift 310 Graue Literatur 196 Non-commercial literature 196 Aufsatz im Buch 175 Book section 175 Working Paper 144 Arbeitspapier 128 Hochschulschrift 103 Thesis 73 Collection of articles of several authors 57 Sammelwerk 57 Konferenzschrift 24 Bibliografie enthalten 22 Bibliography included 22 Aufsatzsammlung 21 Amtsdruckschrift 17 Government document 17 Conference proceedings 15 Dissertation u.a. Prüfungsschriften 15 Article 12 Lehrbuch 5 Collection of articles written by one author 4 Conference paper 4 Konferenzbeitrag 4 Mehrbändiges Werk 4 Multi-volume publication 4 Sammlung 4 Advisory report 3 Commentary 3 Einführung 3 Festschrift 3 Gutachten 3 Kommentar 3 Bibliografie 1 Book Part 1 Case study 1 Fallstudie 1 Mikroform 1 Quelle 1
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Language
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English 606 German 413 Undetermined 140 Spanish 19 French 16 Italian 6 Portuguese 5 Russian 5 Swedish 4 Croatian 3 Dutch 3 Danish 2 Polish 2 Afrikaans 1
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Author
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Lambert, Peter J. 23 Tipke, Klaus 17 Kaplow, Louis 13 Kirchhof, Paul 11 Peichl, Andreas 11 König, Tobias 9 Ooghe, Erwin 9 Apps, Patricia 7 Bach, Stefan 7 Petersen, Hans-Georg 7 Sheffrin, Steven M. 7 Blankart, Charles B. 6 Himmler, Oliver 6 Kakwani, Nanak 6 Metzing, Maria 6 Seidl, Christian 6 Gunnarsson, Åsa 5 Hérault, Nicolas 5 Kirchgässner, Gebhard 5 Niemeier, Ernst 5 Scherf, Wolfgang 5 Schneider, Dieter 5 Van de Ven, Justin 5 Weinzierl, Matthew 5 Ackert, Lucy F. 4 Brennan, Geoffrey 4 Brunner, Johann K. 4 Cornelißen, Thomas 4 Genser, Bernd 4 Grown, Caren 4 Jarass, Lorenz J. 4 Jessen, Robin 4 Lang, Joachim 4 Maniquet, François 4 Margraf, Simon 4 Martinez-Vazquez, Jorge 4 Maslove, Allan M. 4 McCaffery, Edward J. 4 Meinzer, Markus 4 Ok, Efe A. 4
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Institution
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National Bureau of Economic Research 4 Arbeitsgruppe Alternative Wirtschaftspolitik 3 District of Columbia / Tax Revision Commission 3 Ontario / Fair Tax Commission 3 USA / Subcommittee on Commercial and Administrative Law 3 FISCALIS Tax Gap Project Group 2 Peter Lang GmbH 2 Springer-Verlag GmbH 2 Tax Justice Network 2 USA / Congress / House of Representatives / Committee on Ways and Means 2 American Council for Capital Formation / Center for Policy Research 1 American Enterprise Institute for Public Policy Research 1 Brookings Institution 1 Brotherhood of Saint Laurence 1 Bundesfinanzakademie 1 Bündnis Zukunft Österreich 1 Det Økonomiske råd 1 Deutsche Steuerjuristische Gesellschaft 1 Deutschen Beamtenbund 1 Deutscher Finanzgerichtstag 1 Deutscher Finanzgerichtstag <10., 2013, Köln> 1 Deutscher Finanzgerichtstag <11., 2014, Köln> 1 Deutscher Finanzgerichtstag <4, 2007, Köln> 1 Deutscher Finanzgerichtstag <8, 2011, Köln> 1 Deutscher Finanzgerichtstag <9, 2012, Köln> 1 Deutscher Juristentag <57, 1988, Mainz> 1 Deutsches Wissenschaftliches Institut der Steuerberater 1 Deutschland / Bundesministerium der Finanzen 1 Duncker & Humblot 1 Edward Elgar Publishing 1 Europa-Institut <Saarbrücken> / Sektion Rechtswissenschaft 1 Evangelische Kirche in Deutschland / Kirchenamt 1 FPB/041 1 FPG/041 1 Federal Reserve Bank of Boston 1 Fernuniversität <Hagen> / Fakultät für Wirtschaftswissenschaft 1 Frankfurter Institut - Stiftung Marktwirtschaft und Politik 1 Frankreich / Conseil des Prélèvements Obligatoires 1 Freie Universität Berlin 1 Friedrich-Ebert-Stiftung 1
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Published in...
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Steuer und Wirtschaft : StuW ; Zeitschrift für die gesamten Steuerwissenschaften 25 Advances in taxation 18 National tax journal 18 Journal of public economics 17 The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association 15 CESifo working papers 14 Challenging gender inequality in tax policy making : comparative perspectives 14 Europäische Hochschulschriften / 5 14 Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 14 FinanzArchiv : public finance analysis 13 Taxation and gender equity : a comparative analysis of direct and indirect taxes in developing and developed countries 11 Public finance 10 Working paper / National Bureau of Economic Research, Inc. 10 Wirtschaftsdienst 8 World tax journal : WTJ 8 Comparative fiscal federalism : comparing the European Court of Justice and the US Supreme Court's tax jurisprudence 7 Europäische Hochschulschriften / 2 7 Public finance quarterly : PFQ 7 Betriebs-Berater : BB 6 Discussion paper / School of Economics, The University of New South Wales 5 Steuer-Revue : die unabhängige Fachzeitschrift für das gesamte Steuerwesen 5 Wirtschaftswissenschaftliches Studium : WiSt ; Zeitschrift für Studium und Forschung 5 Diskussionsbeitrag / Universität Potsdam, Wirtschafts- und Sozialwissenschaftliche Fakultät, Lehrstuhl für Finanzwissenschaft 4 European economic review : EER 4 Jahrbücher für Nationalökonomie und Statistik 4 NBER working paper series 4 Public finance review : PFR 4 Research on economic inequality : a research annual 4 Revue de science financière 4 Series on international taxation 4 Tax justice and the political economy of global capitalism, 1945 to the present 4 Tax law review 4 WISO : Wirtschafts- und sozialpolitische Zeitschrift 4 Bulletin for international fiscal documentation : publication of the International Bureau of Fiscal Documentation ; official organ of the International Fiscal Association (IFA) 3 CESifo Working Paper 3 CESifo Working Paper Series 3 Discussion paper 3 Discussion paper series / IZA 3 Economics letters 3 Economie & prévision : EP 3
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Source
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ECONIS (ZBW) 1,148 USB Cologne (EcoSocSci) 33 EconStor 30 RePEc 4 USB Cologne (business full texts) 3 ArchiDok 2
Showing 1 - 50 of 1,220
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Gendered taxes : the interaction of tax policy with gender equality
Coelho, Maria; Davis, Aieshwarya; Klemm, Alexander; … - 2022
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Do multinational corporations pay their "Fair Share"?
Conrad, Marcus - In: Green finance : GF 4 (2022) 1, pp. 88-114
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Women's voice on redistribution : from gender norms to taxation
Bozzano, Monica; Profeta, Paola; Puglisi, Riccardo; … - 2021
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Women's voice on redistribution : from gender norms to taxation
Bozzano, Monica; Profeta, Paola; Puglisi, Riccardo; … - 2021
Gender norms, i.e. the role of men and women in the society, are a fundamental channel through which culture may influence preferences for redistribution and public policies. We consider both cross-country and individual level evidence on this mechanism. We find that in countries that are...
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Tax justice & human rights : the 4 Rs and the realisation of rights
Tax Justice Network - 2021
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Fair inheritance taxation
Decerf, Benoit; Maniquet, François - 2021
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Women's voice on redistribution : from gender norms to taxation
Bozzano, Monica; Profeta, Paola; Puglisi, Riccardo; … - 2021
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Interkantonale Steuerausscheidung von Universalbanken : Konkretisiert an der Rolle des konzerninternen Treasury für das Zinsdifferenz- und Vermögensverwaltungsgeschäft
Stumm, Anke - 2021
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Private Equity and Taxes
Olbert, Marcel - 2020
We study corporate tax avoidance and associated real effects of private equity buyouts.Exploiting over 10,000 deals and private firm data in Europe, we document that target firms' effective tax rates decrease by 13% after the transaction. Those targets engaging in significant post-deal tax...
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Non-Value-Added Tax to Improve Market Fairness
Iryna, Veryzhenko - 2020
Promotion of both market fairness and efficiency has long been a goal of securities market regulators worldwide. While previous studies mostly focused on market efficiency, our paper proposes tools to improve market fairness. We define market fairness as the ability of a market structure and its...
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Associations among procedural fairness, tax compliance, and tax re-audits
Kim, Ho-Sung; Lee, Hyun-Ah - In: Journal of Asian finance, economics and business : JAFEB 7 (2020) 7, pp. 187-198
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The Australian tax planning playbook : volume 1
Sainsbury, Tristram; Breunig, Robert - 2020
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Sharing Economy - steuerliche Herausforderungen und Lösungsansätze
Spengel, Christoph; Ludwig, Christopher; Müller, Raphael; … - 2020
Die zunehmende Digitalisierung hat zu einem starken Wachstum der Plattformökonomie beigetragen. Online-Vermittlungsplattformen ermöglichen Verbrauchern/innen eine professionelle Interaktion zum Austausch von Gütern und Dienstleistungen. Eines der bekanntesten Geschäftsmodelle dieses...
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Gender discriminatory taxes, fairness perception, and labor supply
Hundsdoerfer, Jochen; Matthaei, Eva Kristina - 2020
In this paper, we examine the gender specific impact of discriminatory taxation on fairness perception and individual labor supply decisions. Using the controlled environment of an experimental laboratory, we manipulate both distributional as well as procedural justice of taxation between...
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The state of tax justice ...
Global Alliance for Tax Justice - Chesham, United Kingdom : Tax Justice Network - 1st (2020)-
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Explorando sinergias entre la cooperación tributaria internacional y los desafíos tributarios latinoamericanos en tiempos de COVID-19
Jiménez, Juan Pablo; Ocampo Gaviria, José Antonio; … - 2020
El mundo enfrenta un panorama de alta incertidumbre durante el 2020 como resultado de la pandemia del coronavirus y sus efectos sobre la población y la economía global. La propagación del COVID-19, aparte de su impacto sobre la población y la salud pública, condujo en todo el mundo a...
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Benefits Theories of Tax Fairness
Lindsay, Ira - 2020
The benefits theory of tax fairness was the dominant approach to tax justice until the late nineteenth century. This paper examines the reasons for the rejection of the benefits principle in the nineteenth century and the evolution of benefits theory in the twentieth century in response to this...
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Gender Equality and Taxation – International Perspectives
Gunnarsson, Åsa - 2020
Several strands in the international development of taxation during the last decades have contributed to structural problems that act as a hinder and even counteract the basis for gender equality. A general problem is that tax equity has become equivalent to what is good for economic growth....
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The Vagueness of Tax Fairness : A Discursive Analysis of the Commission’s ‘Fair Tax Agenda’
Pirlot, Alice - 2020
Unless treaties are read in very liberal terms, the European Union (EU) is not competent for defining the construct of a fair tax system and determining who should pay taxes and in which proportion within the European Union. Yet, the European Commission has increasingly been using references to...
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Coordination and cooperation : tax policy in the 21st century
Alepin, Brigitte (ed.); Latulippe, Lyne (ed.);  … - TaxCOOP2020 <2020, Online> - 2022
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The evolution of tax implicit value judgements in the UK : 1968-2018
Van de Ven, Justin; Hérault, Nicolas - In: Oxford economic papers 74 (2022) 2, pp. 594-609
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I.R.C. § 461(H) : Tax Fairness and the Deduction of Future Liabilities
Butler, Gordon - 2019
Section' 461(h), dealing with the treatment of liabilities by accrual-method taxpayers, was enacted in 1984, in response to the failure of the Internal Revenue Code to recognize time-value-of-money concepts in the tax laws. Prior to the enactment of § 461(h), an accrual-method taxpayer could...
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Perceived Fairness in the Taxation of a Digital Business Model
Greil, Stefan - 2019
The “fair” taxation of digital business models is challenging. One of the key aspects — both policy makers and the public opinion consider as most pressuring — is the determination of intragroup transfer prices for intangibles used in digital business models. In this paper, we address...
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Tax morale and fairness in conflict : an experiment
Engel, Christoph; Mittone, Luigi; Morreale, Azzurra - 2019
Arguably, for many citizens the perceived expected disutility from sanctions is smaller than the monetary gain from tax evasion. Nevertheless most people pay their taxes most of the time. In a lab experiment, we show that the willingness to pay taxes even absent enforcement is indeed pronounced....
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Fiscal justice in Brazil : pathways to progress
Passos, Luana; Guedes, Dyeggo Rocha; Silveira, Fernando … - 2019
The purpose of this paper is to clarify the debate around the importance of fiscal justice in the promotion of equity and possible pathways to achieve it. To that end, the study included an analysis of the Brazilian tax system and of the existing literature on its distributive role and its...
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The fiscal and equity impact of social tax expenditures in the EU
Barrios Cobos, Salvador; Coda Moscarola, Flavia; … - 2019
Tax expenditures are preferential tax treatments granted to specific individuals or categories of households which aim at achieving social and economic goals. They are widely used by EU Member States. However, their fiscal and equity impacts are not always clear and their effectiveness and...
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Fair and Sustainable Taxation in the EU
In: Intereconomics : review of European economic policy 54 (2019) 3, pp. 132
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Gender equality and taxation policies in the EU
Gunnarsson, Åsa; Spangenberg, Ulrike - In: Intereconomics : review of European economic policy 54 (2019) 3, pp. 141-146
The persisting gender differences in employment rates and patterns and gender gaps in unpaid care work, employment rates, income, old age security, poverty and wealth are all closely linked to the allocative and distributional outcome of tax regulations.
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Unilaterale Einführung einer Cash-Flow-Steuer : Analyse der Anreize auf Unternehmensebene
Bazlen, Mira Eugenia - 2019
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Essays on inequality: income distribution, (just) taxation and well-being
Metzing, Maria - 2019
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Tax Uniformity as a Requirement of Justice
Delmotte, Charles - 2019
Barbara Fried takes the view that uniform taxation — that is, a single rate applicable to all income levels — cannot be defended on any grounds of justice. She goes further by saying that, of all possible rate structures, it might be “the hardest one” to ground in “a” theory of...
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The evolution of tax implicit value judgements, redistribution and income inequality in the UK : 1968 to 2015
Van de Ven, Justin; Hérault, Nicolas - 2019
An issue of interest in the literature that explores the drivers of inequality is the distributional bearing of tax and transfer policy, where an important theme concerns changes in the relative treatment of alternative population subgroups. We develop an empirical approach for quantifying the...
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The evolution of tax implicit value judgements, redistribution and income inequality in the UK : 1968 to 2015
Van de Ven, Justin; Hérault, Nicolas - 2019
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70 Jahre Bundesfinanzakademie : Festschrift
Scholz, Olaf (preface); Schäuble, Wolfgang (foreword);  … - 2021
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Distributive justice and the tax fairness partisan divide
Roberts, Michael L.; Roberts, Theresa L. - In: Advances in taxation 28 (2021), pp. 73-99
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Tax law, religion, and justice : an exploration of theological reflections on taxation
Calhoun, Allen - 2021
Equity and efficiency -- A society within a society -- Thomas Aquinas : the interplay of natural and positive law -- William of Ockham : repudiation of power and wealth -- Martin Luther's redistributive theology of the Lord's supper -- John Calvin and the challenge of inequality -- Triumph of...
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Fair Inheritance Taxation
Decerf, Benoit - 2021
This paper studies the optimal taxation of bequests in a model in which agents have heterogeneous preferences over their consumption and the net-of-tax bequest received by their heir. The bequest left by an individual depends on both her degree of altruism and the bequest received from her...
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Outlaw paradise : why countries become tax havens
Dainoff, Charles A. - 2021
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Social equity : a route to progressive taxation of individuals
Philippova, N. V.; Akhmadeev, Ravil; Bykanova, O. A.; … - In: European research studies 21 (2018) 4, pp. 317-330
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Fiscal equalization as a driver of tax increases : empirical evidence from Germany
Büttner, Thiess; Krause, Manuela - 2018
This paper exploits a recent devolution of tax setting powers in the German federation to study the effects of fiscal equalization on subnational governments' tax policy. Based on an analysis of the system of fiscal equalization transfers, we argue that the redistribution of revenues provides...
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Do justice perceptions support the concept of equal sacrifice? : evidence from Germany
Metzing, Maria - 2018
The ability-to-pay approach assesses taxes paid as a sacrifice by the taxpayers. This raises the question of how to define and how to measure it: in absolute, relative, or marginal terms? U.S. respondents prefer a tax schedule that is either a pure (absolute) Equal Sacrifice or a mixture of...
Persistent link: https://ebtypo.dmz1.zbw/10011957529
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The unintegrated economics of corporate tax integration
Andrews, William D. - 2018 - Draft of September 2000. Published October 2018
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Fiscal equalization and the tax structure
Holm-Hadulla, Fédéric - 2018
Sub-national governments often finance substantial parts of their budgets via taxes on capital or other mobile factors - despite having access to alternative, less distortionary, revenue sources. This paper develops three hypotheses to explain this pattern and tests them in a natural experiment...
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Gender, social value orientation, and tax compliance
D'Attoma, John; Volintiru, Clara; Malezieux, Antoine - 2018
This paper brings an important empirical contribution to the academic literature by examining whether gender differences in tax compliance are due to higher prosociality among women. We conducted a large cross-national tax compliance experiment carried out in Italy, U.K., U.S., Sweden, and...
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Accounting (f)or tax : the global battle for corporate transparency
Meinzer, Markus; Trautvetter, Christoph - 2018
Persistent link: https://ebtypo.dmz1.zbw/10012130729
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Perceived fairness in the taxation of a digital business model
Greil, Stefan; Schwarz, Christian; Stein, Stefan - 2018
The "fair" taxation of digital business models is challenging. One of the key aspects - both policy makers and the public opinion consider as most pressuring - is the determination of intragroup transfer prices for intangibles used in digital business models. In this paper, we address the issue...
Persistent link: https://ebtypo.dmz1.zbw/10012013033
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The perceived fairness of turnover tax
Gluckman, Adam; Turner, Magda - In: Journal of economic and financial sciences : JEF 11 (2018) 1, pp. 1-10
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A climate of fairness : environmental taxation and tax justice in developing countries
Cottrell, Jacqueline; Falcão, Tatiana - Wiener Institut für Internationalen Dialog und … - 2018
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Optimal taxation under different concepts of justness
Jessen, Robin; Metzing, Maria; Rostam-Afschar, Davud - 2018
A common assumption in the optimal taxation literature is that the social planner maximizes a welfarist social welfare function with weights decreasing with income. However, high transfer withdrawal rates in many countries imply very low weights for the working poor in practice. We extend the...
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The domain of desert principles for taxation
Sheffrin, Steven M. - In: Erasmus journal for philosophy and economics : EJPE 11 (2018) 2, pp. 220-244
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