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  1. Fair earnings tax reforms
    Autor*in: Ooghe, Erwin; Schokkaert, Erik; Serruys, Hannes
    Erschienen: January 2023
    Verlag:  CESifo, Munich, Germany

    We characterize a measure of social welfare for linear production economies in which individuals differ in productive skills and preferences. The key feature of our measure is that it aggregates fairness gaps, defined as the difference between the... mehr

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    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signatur:
    DS 63
    Fernleihe:
    keine Fernleihe

     

    We characterize a measure of social welfare for linear production economies in which individuals differ in productive skills and preferences. The key feature of our measure is that it aggregates fairness gaps, defined as the difference between the money-metric utility that the individual currently obtains and the money-metric utility that the individual should obtain in a fair society. Social welfare depends on two normative parameters: society's aversion to unfairness and the degree to which society wants to compensate individuals for productivity differences. The latter parameter makes it possible to accommodate a whole range of ethical perspectives, from libertarianism to resource-egalitarianism. As an illustration, we use our social welfare measure to evaluate four hypothetical earnings tax reforms for Belgian singles. The degree of compensation for productivity differences turns out to be the most important normative choice for the overall evaluation, while allowing for involuntary unemployment is the most important empirical choice.

     
    Export in Literaturverwaltung   RIS-Format
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    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Weitere Identifier:
    hdl: 10419/271886
    Schriftenreihe: CESifo working papers ; 10242 (2023)
    Schlagworte: fairness; money-metric utility; excess burden; unfair inequality; earnings tax reforms; involuntary unemployment
    Umfang: 1 Online-Ressource (circa 51 Seiten), Illustrationen
  2. Fairness gaps for earnings tax design
    Autor*in: Ooghe, Erwin; Schokkaert, Erik; Serruys, Hannes
    Erschienen: [2023]
    Verlag:  [KU Leuven, Department of Economics], [Leuven]

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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    VS 596
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    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Schriftenreihe: Discussion paper series / KU Leuven, Department of Economics ; DPS23, 15 (September 2023)
    Schlagworte: social welfare; fairness gaps; money-metric utility; excess burden; unfair inequality; unfairness aversion; degree of compensation; libertarianism; resource-egalitarianism
    Umfang: 1 Online-Ressource (circa 43 Seiten), Illustrationen
  3. EUROMOD baseline report
    Autor*in: De Poli, Silvia; Gil-Bermejo Lazo, Celia; Leventi, Chrysa; Maier, Sofia; Papini, Andrea; Ricci, Mattia; Serruys, Hannes; Almeida, Vanda; Christl, Michael; Cruces, Hugo; De Agostini, Paola; Grünberger, Klaus; Hernández, Adrian; Jȩdrych Villa, Marta; Manios, Kostas; Mazzon, Alberto; Navarro Berdeal, Silvia; Palma Fernandez, Bianey; Picos, Fidel; Tumino, Alberto; Vázquez Torres, Estefanía
    Erschienen: 2023
    Verlag:  European Commission, Seville

    This report provides a selection of baseline results and headline indicators from the latest public version (I5.0+) of EUROMOD, the tax-benefit microsimulation model for the EU. We begin by presenting indicators for income inequality and... mehr

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    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signatur:
    DS 626
    Fernleihe:
    keine Fernleihe

     

    This report provides a selection of baseline results and headline indicators from the latest public version (I5.0+) of EUROMOD, the tax-benefit microsimulation model for the EU. We begin by presenting indicators for income inequality and at-risk-of-poverty. We then provide a comparative decomposition of the redistributive effect of the tax-benefit systems across the EU. We study how different Member States achieve various degrees of redistribution through different combinations of progressivity and size of their tax-benefit systems. We then analyse various work incentive indicators both at the intensive and the extensive margin, discussing how effective marginal rates of taxation and replacement rates vary across countries. The report also describes the way EUROMOD can be used to simulate economic shocks leading to labour market transition through the LMA (Labour Market Adjustment) add-on. We illustrate this by simulating the impact of the COVID-19 pandemic and the cushioning effect of policy measures taken by EU Member States. Finally, we present the evolution of the income distribution over the post-financial crisis decade and we compare living standards across EU countries at the top and the bottom of the income distribution.

     
    Export in Literaturverwaltung   RIS-Format
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    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Weitere Identifier:
    hdl: 10419/280874
    Schriftenreihe: JRC working papers on taxation and strucutral reforms ; no 2023, 5
    Schlagworte: Mikrosimulation; Steuer; Öffentliche Sozialleistungen; Armut; Soziale Ungleichheit; EU-Staaten
    Umfang: 1 Online-Ressource (circa 49 Seiten), Illustrationen