Results 61 to 70 of about 540,833 (256)
Wealth Tax Mobility and Tax Coordination
SSRN Electronic JournalWe study the effects of decentralized wealth taxation on mobility and the effectiveness of tax coordination at mitigating tax competition. We exploit the reintroduction of the Spanish wealth tax, after which all regions except Madrid levied positive tax rates.
Agrawal, DR +2 more
openaire +4 more sources
Social Inequality and Methods to Overcome It In Modern Conditions [PDF]
SHS Web of ConferencesThis article examines cross-country social inequality and conducts a comparative analysis of income and wealth distribution at the regional level.
Zhanar Lukpanova +2 more
doaj +1 more source
The economics of wealth transfer tax [PDF]
This paper discusses the merits of wealth transfer taxation on both efficiency and equity grounds. It first deals with the popular debate that is dominated by American economists. This debate concerns the US estate tax, which is one, among many, types of
CREMER, Helmuth, PESTIEAU, Pierre
core
برنامهریزی و بودجه, 2020 The purpose of this article is to estimate the income elasticity and tax capacity of Khuzestan province for policy-making and regional planning based on tax pay ability.
Omid Hajati +3 more
doaj
Fiscal Policy Rules in an Overlapping Generations Model with Endogenous Labour Supply [PDF]
A fiscal policy rule in which taxation is a function of existing government debt (a "wealth-tax") is usually believed to be effective in providing stability.
Giovanni Ganelli
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Optimal taxation of wealth transfers when bequests are motivated by joy of giving [PDF]
Inherited wealth creates a second distinguishing characteristic of individuals, in addition to earning abilities. We incorporate this fact into a model of optimal labor income taxation, with bequests motivated by joy of giving.
Johann K. Brunner, Susanne Pech
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Wealth distribution across communities of adaptive financial agents
, 2015 This paper studies the trading volumes and wealth distribution of a novel agent-based model of an artificial financial market. In this model, heterogeneous agents, behaving according to the Von Neumann and Morgenstern utility theory, may mutually ...
DeLellis, Pietro +3 more
core +1 more source
The Political Economy of Optimal Taxation
Sociological ScienceThe question of how to design socially optimal tax policies is located at the epicenter of today’s inequality debate. However, the field of optimal policy design is dominated by a distinctive brand of economic analysis which suffers from a blinkered ...
Elias Nosrati
doaj +1 more source
GOVERNMENT PARDONS AND TAX COMPLIANCE: THE IMPORTANCE OF WEALTH AND ACCESS TO PUBLIC GOODS
Revista de Economía Política de Buenos Aires, 2018 We estimate the differential effect of a tax amnesty on tax compliance across two dimensions of heterogeneity: wealth and access to public goods. Using a five-year panel from tax payers in Argentina, we use a difference-in-differences approach and show ...
Maximiliano Lauletta +1 more
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