Finally, we calculate effective income tax rates paid by top income groups and we derive a range of optimal income taxes for the top 1% income group. We obtain two main empirical results. First, although Ecuador's PIT is highly progressive its redistributive capacity is low. Our results show...
and Siegloch, S. (2011). Tax policy and income inequality in the U.S., 1978-2009: A decomposition approach, IZA Discussion Paper No. 5910.Bargain, O., Dolls, M., Immervoll, H., Neumann, D., Peichl, A, Pestel, N., Siegloch S. (2011), Tax Policy and Income Inequality in ...
Chapter 1 considers the impact of variability on tax unit inequality. Using income tax return panel data, I estimate that between a tenth and a quarter of the increase in top one percent income shares between the early 1980s and 2000s was caused by variability. Increased income variability ...
By using the top statutory corporate and personal income tax rate, this thesis estimates the impact of tax structures on economic growth and income inequality. For the estimation analysis, it applies OLS, random effect and fixed effect estimations. Random effect estimation is applied because it ...
Focuses on the theoretical analysis of tax reform to introduce a presumptive income tax as an alternative to a standard tax on profits in the U.S. Measurement of income inequality; Attention of economists who study the causes of tax evasion; Effects of evasion and tax noncompliance on the dis...
The rise of economic inequality in the past few decades is one of the most relevant phenomena in western countries recent history. Market income distribution pushed inequality up and challenged welfare state capacity to deal with economic gaps. Market in
This paper studies the effect of income inequality on tax evasion. To discuss the topic, we present a simple model, based on Benabou and Tirole [6], that incorporates incentives for tax compliance such as punishment and fines, intrinsic motivation and social norms. Since we consider a regressi...
In this paper we study the impact of tax-benefit systems on income inequality and work incentives across the 27 Member States of the European Union (EU). Using EUROMOD, the EU-wide tax-benefit microsimulation model, we disentangle the role of taxes, benefits and social insurance contributions ...
Inequity and Inequality Tax havens can exacerbate income inequality. Wealthy individuals and large corporations often have the resources to research and take advantage of these tax breaks. More often, those who do not have these resources may not have the ability to structure their assets to gain ...
Deductibles may worsen income inequality, favoring higher earners. Complexity breeds errors, burdening taxpayers and businesses. Standardized Deduction vs. Itemized Deduction U.S. individual taxpayers may use either thestandard deductionor fill out a list of all of their deductible expenses, depending on...