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作者：Dardanoni, V; Lambert, PJ
作者单位：University of York - UK; University of Palermo
摘要：Analysts should correct for distributional differences before undertaking local progressivity comparisons between income tax or tax and benefit schedules. A transplant-and-compare procedure is advocated, involving 'importation' of the schedule from one regime into another, or from both into a reference scenario. The residual progression ordering over transplanted schedules then assures a global ordering of original regimes by Lorenz or Suits curves. The algorithm is advocated for use only when...
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作者：Podder, N; Chatterjee, S
作者单位：Massey University; University of New South Wales Sydney
摘要：Using Household Economic Survey (HES) data in unit record form, this paper examines the trends of household income inequality in New Zealand over the period 1984-96, a period that saw New Zealand implement a wide range of economic and social policy reform. The observed changes in the overall income inequality are then decomposed by income components to measure the contributions of the different sources of personal income to the overall inequality. To our knowledge, this is the first time that ...
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作者：Davies, JB; Hoy, M
作者单位：Western University (University of Western Ontario); University of Guelph
摘要：Tax flattening exercises which include an increase in personal allowances have been pervasive over the past two decades. Such changes, which typically benefit both the poor and the rich, at the expense of the middle class, have complex redistributive effects which are not obviously 'equalizing' or 'disequalizing'. We develop a systematic approach to comparing the relative inequality of flat rate tax schemes to conventional graduated rate taxes. We provide an illustrative example using 1993 U.S...
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作者：Corneo, G; Grüner, HP
作者单位：University Osnabruck; University of Mannheim; Centre for Economic Policy Research - UK; Leibniz Association; Ifo Institut; IZA Institute Labor Economics
摘要：What drives people's support of governmental reduction of income inequality? We employ data from a large international survey in order to evaluate the explanatory power of three competing forces, referred to as the 'homo occonomicus effect', the 'public values effect', and the 'social rivalry effect'. The empirical analysis reveals that at the aggregate level all three effects play a significant role in shaping individual preferences for political redistribution. Attitudes of citizens in forme...
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作者：Boone, J; Bovenberg, L
作者单位：Tilburg University; Centre for Economic Policy Research - UK
摘要：This paper explores the optimal role of the tax system in alleviating labour-market imperfections and raising revenue. For this purpose, the standard search model of the labour market is extended by introducing scarce entrepreneurial talent and arbitrage between the supply and demand sides of the labour market. We study how these extensions affect the following two major implications of the standard model: (1) only the ad valorem component of the wage tax should be employed to raise revenue; (...
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作者：Susin, S
作者单位：New York University
摘要：Since the early 1980s, low-income housing subsidies have increasingly shifted towards vouchers which allow recipients to rent in the private market. By 1993, vouchers subsidized as many households as lived in traditional housing projects, although most low-income households did not receive any subsidies. This study investigates whether this policy has raised rents for unsubsidized poor households, as many analysts predicted when the program was conceived. The main finding is that low-income ho...
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作者：Gruber, J; Saez, E
作者单位：Massachusetts Institute of Technology (MIT); Harvard University; National Bureau of Economic Research
摘要：A central tax policy parameter that has recently received much attention, but about which there is substantial uncertainty, is the overall elasticity of taxable income. We provide new estimates of this elasticity which address identification problems with previous work, by exploiting a long panel of tax returns to study a series of tax reforms throughout the 1980s. This identification strategy also allows us to provide new evidence on both the income effects of tax changes on taxable income, a...
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作者：Landsman, WR; Shackelford, DA; Yetman, RJ
作者单位：University of North Carolina; University of North Carolina Chapel Hill; National Bureau of Economic Research; University of Iowa
摘要：Inability to observe both actual and reported capital gains has impeded studies of capital gains tax compliance. This study overcomes such limitations through access to both confidential tax returns and internal shareholder records. Tests are conducted at the individual taxpayer level for associations between compliance rates for capital gains taxes generated by RJR Nabisco shareholders during its leveraged buyout and income, marginal tax rates, socioeconomic characteristics, and measures of t...
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作者：Kakwani, N; Hill, RJ
作者单位：University of New South Wales Sydney
摘要：This paper develops an axiomatic approach for constructing bilateral and multilateral spatial cost of living and welfare indices. The methodology is then used to construct urban and rural cost of living and welfare indices for various regions of Thailand. The implications of our results for inequality and poverty measurement are discussed. (C) 2002 Elsevier Science B.V. All rights reserved.
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作者：Duflo, E; Saez, E
作者单位：Massachusetts Institute of Technology (MIT); National Bureau of Economic Research; Harvard University
摘要：This paper investigates whether peer effects play an important role in retirement savings decisions. We use individual data from employees of a large university to study whether individual decisions to enroll in a Tax Deferred Account plan sponsored by the university, and the choice of the mutual fund vendor for people who choose to enroll, are affected by the decisions of other employees in the same department. To overcome the identification problems, we divide the departments into sub-groups...
