Tax-benefit systems, income distribution and welfare analysis
نویسندگان
چکیده
منابع مشابه
Marginal tax reform , externalities and income distribution
The paper examines welfare improving and revenue neutral directions marginal policy reforms for an economy with nonidentical individuals and an externality that has a feedback effect on the consumption of taxed goods. It considers three types of policy instruments: the indirect taxes, the uniform poll transfer and public abatement. This extends the framework set up by Ahmad and Stern (1984), Bo...
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Economic justice and equitable distribution of income, along with important issues such as economic growth and development, the reduction of inflation and unemployment, have always been of concern to economists. Fair distribution of income and reduction of income inequality in society, and the identification of factors affecting income inequality to make the right policy are necessary and obvio...
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Abstract The main purpose of this study is to explore the relationship between “direct and indirect taxes” and “inequality of income distribution” in Iran. So, we have used annual time series data of the direct taxes to GDP ratio, indirect taxes to GDP ratio, and the Gini coefficient during 1982-2014. The results of the threshold unit root tests with an asymmetric adjustment show that all va...
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This paper uses newly available data from the IRS to assess the distributional consequences of U.S. federal income tax noncompliance for the tax year 2001. We fi nd that, when taxpayers are arrayed by their estimated “true” income, defi ned as reported income adjusted for underreporting, the ratio of aggregate misreported income to true income generally increases with income, although it peaks ...
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ژورنال
عنوان ژورنال: The Journal of Economic Inequality
سال: 2017
ISSN: 1569-1721,1573-8701
DOI: 10.1007/s10888-017-9371-9