Tax Progressivity And Income Inequality
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Tax Progressivity And Income Inequality
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Author : Joel Slemrod
language : en
Publisher: Cambridge University Press
Release Date : 1996-10-13
Tax Progressivity And Income Inequality written by Joel Slemrod and has been published by Cambridge University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 1996-10-13 with Business & Economics categories.
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.
Tax Progressivity And Income Inequality
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Author : Joel Slemrod
language : en
Publisher:
Release Date : 1996
Tax Progressivity And Income Inequality written by Joel Slemrod and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1996 with categories.
Personal Income Tax Progressivity Trends And Implications
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Author : Claudia Gerber
language : en
Publisher: International Monetary Fund
Release Date : 2018-11-20
Personal Income Tax Progressivity Trends And Implications written by Claudia Gerber and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-11-20 with Business & Economics categories.
This paper discusses how the structure of the tax system affects its progressivity. It suggests a measure of progressive capacity of tax systems, based on the Kakwani index, but independent of pre-tax income distributions. Using this and other progressivity measures, the paper (i) documents a decline in progressivity over the last decades and (ii) examines the relationship between progressivity and economic growth. Regressions do not reveal a significant impact of progressivity on growth, suggesting that efficiency costs of progressivity may be small—at least for degrees of progressivity observed in the sample.
Tax Progressivity And Income Inequality
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Author : Denvil Duncan
language : en
Publisher:
Release Date : 2008
Tax Progressivity And Income Inequality written by Denvil Duncan and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008 with categories.
This paper examines whether income inequality is affected by the structural progressivity of national income tax systems. Using detailed personal income tax schedules for a large panel of countries, we develop and estimate comprehensive, time-varying measures of structural progressivity of national income tax systems over the 1981-2005 period. We find that while progressivity reduces observed inequality in reported gross and net income, it has a significantly smaller impact on true inequality, approximated by consumption-based measures of Gini. We show theoretically and empirically that, under specific conditions, tax progressivity may increase actual inequality, especially in countries with weak law and order and a large informal nontaxable sector. The paper discusses implications of these results for increasingly popular flat tax policies. The Kuznets hypothesis is also supported by the estimates.
Inequality And Optimal Redistributive Tax And Transfer Policies
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Author : Mr.Howell H. Zee
language : en
Publisher: International Monetary Fund
Release Date : 1999-04-01
Inequality And Optimal Redistributive Tax And Transfer Policies written by Mr.Howell H. Zee and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 1999-04-01 with Business & Economics categories.
This paper explores the revenue-raising aspect of progressive taxation and derives, on the basis of a simple model, the optimal degree of tax progressivity where the tax revenue is used exclusively to finance (perfectly) targeted transfers to the poor. The paper shows that not only would it be optimal to finance the targeted transfers with progressive taxation, but that the optimal progressivity increases unambiguously with growing income inequality. This conclusion holds up under different assumptions about the efficiency cost of taxation and society’s aversion to inequality.
Income Tax Progressivity And Income Inequality
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Author : Simegn Nigusse
language : en
Publisher: LAP Lambert Academic Publishing
Release Date : 2014-10-08
Income Tax Progressivity And Income Inequality written by Simegn Nigusse and has been published by LAP Lambert Academic Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-10-08 with categories.
Economists justify fair taxation in different ways. one of these approaches is the "utilitarian" approach that argues the amount of tax levied should be based on additional utility that a person may derive from consumption of valuable goods. But, the level of marginal utility for owning money differ from other commodities so that it is inapplicable. On the other hand, the assignments of specific tax should be associated with the benefits that a taxpayer drive from public institutes is also injustice as it cannot assess all individuals those who may not stand at the door of government offices for that tax period. The remaining is the "ability to pay" principle, which importantly lies on the amount of taxable income that the taxpayer earn in the tax period.It is true that individuals that derive similar income should bear similar tax burden horizontal equity, and those who earn more should bear more tax burden. Nonetheless, it is not an easy task to measure the capacity of individuals only on the amount of their earnings as it does not account the number of dependents that the taxpayer may support.
Measuring Income Inequality And Tax Progressivity
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Author : John Creedy
language : en
Publisher:
Release Date : 1995
Measuring Income Inequality And Tax Progressivity written by John Creedy and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1995 with Income distribution categories.
Inequality Taxation And Intergenerational Transmission
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Author : John A. Bishop
language : en
Publisher: Emerald Group Publishing
Release Date : 2018-12-14
Inequality Taxation And Intergenerational Transmission written by John A. Bishop and has been published by Emerald Group Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-12-14 with Business & Economics categories.
Research on Economic Inequality, volume 26, primarily contains papers presented at the 8th Society for the Study of Economic Inequality (ECINEQ) meeting. The papers cover such topics as the effect of inheritance taxation on the "pre-distribution" of income, and tax progressivity under alternative inequality definitions.
Does Growing Inequality Reduce Tax Progressivity
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Author : Joel Slemrod
language : en
Publisher:
Release Date : 2000
Does Growing Inequality Reduce Tax Progressivity written by Joel Slemrod and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2000 with Income distribution categories.
This paper explores the links between two phenomena of the past two decades: striking increase in the inequality of pre-tax incomes, and the failure of tax-and-transfer progressivity to increase. We emphasize the causal links going from inequality to progressivity, noting that optimal taxation theory predicts that growing inequality should increase progressivity. We discuss public choice alternatives to the optimal progressivity framework. The paper also addresses the opposite causal direction: that it is changes in taxation that have caused an apparent increase in inequality. Finally, we discuss the non-event-study' offered by the large changes in the distribution of income--with no major tax changes-- since 1995, and discuss its implications for the link between progressivity and inequality.
Fiscal Policy Inequality And Welfare
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Author : Yoram Amiel
language : en
Publisher: Elsevier
Release Date : 2003-05-20
Fiscal Policy Inequality And Welfare written by Yoram Amiel and has been published by Elsevier this book supported file pdf, txt, epub, kindle and other format this book has been release on 2003-05-20 with Business & Economics categories.
"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.
