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Author : Patricia Apps
Publisher : CUP Archive
Page : 152 pages
File Size : 52,7 Mb
Release : 1981
Category : Business & Economics
ISBN : 0521234379
The author presents a theory of institutional inequality in which, in analysing taxation she shows that tax incidence depends upon the causes of inequality.
Author : Kevin A. Hassett
Publisher : American Enterprise Institute
Page : 268 pages
File Size : 42,9 Mb
Release : 2001
Category : Business & Economics
ISBN : 0844741442
Top economists provide much-needed guidance--and some surprising conclusions--in response to rising public concerns about inequality in the U.S. tax system.
Author : Edwin Robert Anderson Seligman
Publisher : Unknown
Page : 230 pages
File Size : 52,5 Mb
Release : 1894
Category : Progressive taxation
ISBN : IND:32000003498021
Author : Joel Slemrod
Publisher : Cambridge University Press
Page : 388 pages
File Size : 55,6 Mb
Release : 1996-10-13
Category : Business & Economics
ISBN : 052158776X
This book assembles nine papers on tax progressivity and its relationship to income inequality, written by leading public finance economists. The papers document the changes during the 1980s in progressivity at the federal, state, and local level in the US. One chapter investigates the extent to which the declining progressivity contributed to the well-documented increase in income inequality over the past two decades, while others investigate the economic impact and cost of progressive tax systems. Special attention is given to the behavioral response to taxation of high-income individuals, portfolio behavior, and the taxation of capital gains. The concluding set of essays addresses the contentious issue of what constitutes a 'fair' tax system, contrasting public attitudes towards alternative tax systems to economists' notions of fairness. Each essay is followed by remarks of a commentator plus a summary of the discussion among contributors.
Author : David M. G. Newbery,Nicholas Herbert Stern
Publisher : Oxford University Press, USA
Page : 722 pages
File Size : 53,9 Mb
Release : 1987
Category : Taxation
ISBN : UCSD:31822003262391
Written by experts in the field, this book uses the modern theory of public finance to analyze tax and pricing policy in developing countries.
Author : Matti Tuomala
Publisher : Oxford University Press
Page : 448 pages
File Size : 45,7 Mb
Release : 2016-01-21
Category : Business & Economics
ISBN : 9780191067747
Tax systems raise large amounts of revenue for funding public sector's activities, and tax/transfer policy, together with public provision of education, health care, and social services, play a crucial role in treating the symptoms and the causes of poverty. The normative analysis is crucial for tax/transfer design because it makes it possible to assess separately how changes in the redistributive criterion of the government, and changes in the size of the behavioural responses to taxes and transfers, affect the optimal tax/transfer system. Optimal tax theory provides a way of thinking rigorously about these trade-offs. Written primarily for graduate students and researchers, this volume is intended as a textbook and research monograph, connecting optimal tax theory to tax policy. It comments on some policy recommendations of the Mirrlees Review, and builds on the authors work on public economics, optimal tax theory, behavioural public economics, and income inequality. The book explains in depth the Mirrlees model and presents various extensions of it. The first set of extensions considers changing the preferences for consumption and work: behavioural-economic modifications (such as positional externalities, prospect theory, paternalism, myopic behaviour and habit formation) but also heterogeneous work preferences (besides differences in earnings ability). The second set of modifications concerns the objective of the government. The book explains the differences in optimal redistributive tax systems when governments - instead of maximising social welfare - minimise poverty or maximise social welfare based on rank order or charitable conservatism social welfare functions. The third set of extensions considers extending the Mirrlees income tax framework to allow for differential commodity taxes, capital income taxation, public goods provision, public provision of private goods, and taxation commodities that generate externalities. The fourth set of extensions considers incorporating a number of important real-word extensions such as tagging of tax schedules to certain groups of tax payers. In all extensions, the book illustrates the main mechanisms using advanced numerical simulations.
Author : Louis Kaplow
Publisher : Unknown
Page : 504 pages
File Size : 48,8 Mb
Release : 2008
Category : Business & Economics
ISBN : STANFORD:36105131783149
Presenting a unified conceptual framework for analysing taxation, this book contains new analysis that generates novel results, including some that overturn longstanding conventional wisdom.
Author : Patrick Moyes,Christian Seidl,Anthony Shorrocks
Publisher : Springer
Page : 368 pages
File Size : 41,5 Mb
Release : 2002-02-08
Category : Business & Economics
ISBN : 3211837140
Wellknown economists analyze and discuss the latest developments in inequality economics, predominantly income inequality. The papers are theoretical, empirical and experimental and have not been published beforehand. They give answers to the problem of measurement of inequality and related topics such as equivalence scales or the influence especially of the public authorities in the way of different kinds of taxation. This volume is of special interest for all those working in the field of distributional economics.
Author : Fatih Guvenen,Burhanettin Kuruscu,Serdar Ozkan
Publisher : Unknown
Page : 0 pages
File Size : 49,6 Mb
Release : 2017
Category : Electronic
ISBN : OCLC:1375592449
Wage inequality has been significantly higher in the United States than in continental European countries (CEU) since the 1970s. Moreover, this inequality gap has further widened during this period as the US has experienced a large increase in wage inequality, whereas the CEU has seen only modest changes. This paper studies the role of labor income tax policies for understanding these facts, focusing on male workers. We construct a life cycle model in which individuals decide each period whether to go to school, work, or stay non-employed. Individuals can accumulate skills either in school or while working. Wage inequality arises from differences across individuals in their ability to learn new skills as well as from idiosyncratic shocks. Progressive taxation compresses the (after-tax) wage structure, thereby distorting the incentives to accumulate human capital, in turn reducing the cross-sectional dispersion of (before-tax) wages. Consistent with the model, we empirically document that countries with more progressive labor income tax schedules have (i) significantly lower before-tax wage inequality at different points in time and (ii) experienced a smaller rise in wage inequality since the early 1980s. We then study the calibrated model and find that these policies can account for half of the difference between the US and the CEU in overall wage inequality and 84% of the difference in inequality at the upper end (log 90-50 differential). In a two-country comparison between the US and Germany, the combination of skill-biased technical change and changing progressivity of tax schedules explains all the difference between the evolution of inequality in these two countries since the early 1980s.
Author : Jørgen Pedersen (Professor of Practical Philosophy)
Publisher : Routledge
Page : 234 pages
File Size : 48,5 Mb
Release : 2021
Category : Business & Economics
ISBN : 1000334171
Providing a thorough examination of distributive justice, Distributive Justice and Taxation presents and discusses different theories of what constitutes a just society, and how goods should be distributed in such a society. The distribution of goods in society has direct and serious consequences on the lives of the people. There are therefore important questions to be asked regarding the justice of that distribution: Is it just that some people inherit large fortunes while others inherit nothing? Do rich people have additional access to political power because of their wealth? If so, is that just? And should the ambition for economic policies be to combat poverty, or to reduce inequality? This book explores these questions and a number of others through the analysis of related theories, spanning from strong egalitarian theories on the left to right-wing libertarianism. The chapters also explicitly examine the case of taxation - one of the most important and controversial measures of distribution of goods in society. Placing emphasis on the case of Norway and using data from both the UK and USA as a point of comparison, the work details and explores the key features of the tax system. It concludes by presenting and evaluating arguments for and against taxes such as income tax, wealth tax, and inheritance tax. This book is essential reading for those interested in distributive justice, as well as students and scholars of philosophy, law, political science, and economics.
Author : Yoram Amiel,John A. Bishop
Publisher : Elsevier
Page : 264 pages
File Size : 40,7 Mb
Release : 2003-05-20
Category : Business & Economics
ISBN : 0762310243
"Research on Economic Inequality, Volume 10, Fiscal Policy, Inequality and Welfare" contains ten papers, both theoretical and applied, on tax progressivity and tax and transfer equity. Theory topics covered include consumption tax equity, alternative definitions of tax progressivity, horizontal equity and reranking. The applied work includes studies of Australia's consumption taxes, Israel's national insurance tax system, Mexican transfer system, Canadian tax equity, trends in US tax and transfer progressivity and a study of the impact of the repeal of the US marriage tax penalty.
Author : Carlos Góes
Publisher : International Monetary Fund
Page : 27 pages
File Size : 41,9 Mb
Release : 2016-08-03
Category : Business & Economics
ISBN : 9781475523249
Thomas Piketty's Capital in the Twenty-First Century puts forth a logically consistent explanation for changes in income and wealth inequality patterns. However, while rich in data, the book provides no formal empirical testing for its theoretical causal chain. In this paper, I build a set of Panel SVAR models to check if inequality and capital share in the national income move up as the r-g gap grows. Using a sample of 19 advanced economies spanning over 30 years, I find no empirical evidence that dynamics move in the way Piketty suggests. Results are robust to several alternative estimates of r-g.
Author : Jørgen Pedersen
Publisher : Unknown
Page : 264 pages
File Size : 43,9 Mb
Release : 2020-12-30
Category : Distributive justice
ISBN : 0367321246
"Providing a thorough examination of distributive justice, Distributive Justice and Taxation presents and discusses different theories of what constitutes a just society, and how goods should be distributed in such a society. The distribution of goods in society has direct and serious consequences on the lives of the people. There are therefore important questions to be asked regarding the justice of that distribution: Is it just that some people inherit large fortunes while others inherit nothing? Do rich people have additional access to political power because of their wealth? If so, is that just? And should the ambition for economic policies be to combat poverty, or to reduce inequality? This book explores these questions and a number of others through the analysis of related theories, spanning from strong egalitarian theories on the left to right-wing libertarianism. The chapters also explicitly examine the case of taxation - one of the most important and controversial measures of distribution of goods in society. Placing emphasis on the case of Norway and using data from both the UK and USA as a point of comparison, the work details and explores the key features of the tax system. It concludes by presenting and evaluating arguments for and against taxes such as income tax, wealth tax, and inheritance tax. This book is essential reading for those interested in distributive justice, as well as students and scholars of philosophy, law, political science and economics. J2rgen Pedersen is Professor of Practical Philosophy at the Department of Business Administration, Western Norway University of Applied Sciences, Norway"--
Author : Kenneth Scheve,David Stasavage
Publisher : Princeton University Press
Page : 282 pages
File Size : 50,6 Mb
Release : 2017-11-07
Category : Political Science
ISBN : 9780691178295
A groundbreaking history of why governments do—and don't—tax the rich In today's social climate of acknowledged and growing inequality, why are there not greater efforts to tax the rich? In this wide-ranging and provocative book, Kenneth Scheve and David Stasavage ask when and why countries tax their wealthiest citizens—and their answers may surprise you. Taxing the Rich draws on unparalleled evidence from twenty countries over the last two centuries to provide the broadest and most in-depth history of progressive taxation available. Scheve and Stasavage explore the intellectual and political debates surrounding the taxation of the wealthy while also providing the most detailed examination to date of when taxes have been levied against the rich and when they haven't. Fairness in debates about taxing the rich has depended on different views of what it means to treat people as equals and whether taxing the rich advances or undermines this norm. Scheve and Stasavage argue that governments don't tax the rich just because inequality is high or rising—they do it when people believe that such taxes compensate for the state unfairly privileging the wealthy. Progressive taxation saw its heyday in the twentieth century, when compensatory arguments for taxing the rich focused on unequal sacrifice in mass warfare. Today, as technology gives rise to wars of more limited mobilization, such arguments are no longer persuasive. Taxing the Rich shows how the future of tax reform will depend on whether political and economic conditions allow for new compensatory arguments to be made.
Author : Nora Lustig
Publisher : Unknown
Page : 818 pages
File Size : 44,5 Mb
Release : 2018
Category : Fiscal policy
ISBN : LCCN:2018005710
"Examines methods for determining impact of taxation and public spending on inequality and poverty, both in theory and practice"--