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  1. Progress of the personal income tax in emerging markets and developing countries
    Autor*in: Benedek, Dora; Benítez, Juan Carlos; Vellutini, Charles
    Erschienen: 2022 JAN
    Verlag:  International Monetary Fund, [Washington, D.C.]

    Personal Income Tax (PIT) is one of the key sources of revenues in Advanced Economies (AEs) but plays a much more limited role in Low-Income Developing Countries (LIDCs) and Emerging Market Economies (EMEs), both in terms of revenue and... mehr

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    Staatsbibliothek zu Berlin - Preußischer Kulturbesitz, Haus Potsdamer Straße
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    Universitätsbibliothek Braunschweig
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    Bibliothek der Pädagogischen Hochschule Freiburg/Breisgau
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    Personal Income Tax (PIT) is one of the key sources of revenues in Advanced Economies (AEs) but plays a much more limited role in Low-Income Developing Countries (LIDCs) and Emerging Market Economies (EMEs), both in terms of revenue and redistributive impact. Notwithstanding, this paper shows that LIDCs and EMEs increased their PIT-to-GDP revenue by 110 and 48 percent, respectively, during the 1990-2019 period, a marked improvement in the PIT revenue performance. We find that this rise was driven primarily by economic developments and to a lesser extent by changes in the design of PIT systems. We also find that LIDCs that improved their tax-to-GDP ratios relied on a broader set of tax instruments and not exclusively on the PIT, suggesting that a successful revenue mobilization strategy of developing countries requires a comprehensive approach covering a wider range of taxes. Finally, using a newly assembled dataset of PIT characteristics of 157 countries over the 2006-2018 period, we estimate a novel redistribution index of the PIT in LIDCs. We show that the contribution of the PIT to inequality reductions has been significant

     
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    Quelle: Staatsbibliothek zu Berlin
    Sprache: Englisch
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    ISBN: 9798400201134
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    Schriftenreihe: Working paper / International Monetary Fund ; WP/22, 20
    Schlagworte: Personal income tax; progressivity; redistribution; low-income countries; emerging market economies; Equity, Justice, Inequality, and Other Normative Criteria; Liability Threshold; Personal Income and Other Nonbusiness Taxes; Personal Income Tax and Progressivity; Redistribution and Low-Income Countries; PIT Revenue Performance; PIT System
    Umfang: 1 Online-Ressource (circa 36 Seiten), Illustrationen
  2. Progressing towards efficiency
    the role for labor tax progression in reforming social security
    Autor*in: Makarski, Krzysztof; Tyrowicz, Joanna; Komada, Oliwia
    Erschienen: February 2022
    Verlag:  IZA - Institute of Labor Economics, Bonn, Germany

    We study interactions between progressive labor taxation and social security reform. Increasing longevity puts fiscal strain that necessitates the social security reform. The current social security is redistributive, thus providing (at least... mehr

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    We study interactions between progressive labor taxation and social security reform. Increasing longevity puts fiscal strain that necessitates the social security reform. The current social security is redistributive, thus providing (at least partial) insurance against idiosyncratic income shocks, but at the expense of labor supply distortions. A reform which links pensions to individual incomes reduces distortions associated with social security contributions, but incurs insurance loss. We show that the progressive labor tax can partially substitute for the redistribution in social security, thus reducing the insurance loss.

     
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    hdl: 10419/252224
    Schriftenreihe: Discussion paper series / IZA ; no. 15100
    Schlagworte: social security reform; labor income tax; redistribution; insurance; welfare effects
    Umfang: 1 Online-Ressource (circa 40 Seiten), Illustrationen
  3. Luck or rights?
    an experiment on preferences for redistribution following inheritance of opportunity
    Autor*in: Lekfuangfu, Warn N.; Powdthavee, Nattavudh; Riyanto, Yohanes Eko
    Erschienen: March 2022
    Verlag:  IZA - Institute of Labor Economics, Bonn, Germany

    We experimentally investigate whether people generally perceive inheritance as effort-induced or luck-induced. By randomly matched two strangers in a lab setting, we test whether the sources of opportunity handed down from the 'testator' subjects... mehr

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    We experimentally investigate whether people generally perceive inheritance as effort-induced or luck-induced. By randomly matched two strangers in a lab setting, we test whether the sources of opportunity handed down from the 'testator' subjects determines later redistributive decisions among the 'heir' subjects. On average, redistribution is highest among the heirs whose chance of winning is determined by the pure luck of the paired testator. In contrast, our subjects treat inherited opportunity generated by effort of someone else who they are artificially linked with as relatively fair. Our results suggest that people would feel entitled to bequests and inheritance unless the randomness of inheritance has been made salient to them.

     
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    hdl: 10419/252249
    Schriftenreihe: Discussion paper series / IZA ; no. 15125
    Schlagworte: inheritance; fairness; redistribution; experiment; inequality of opportunity
    Umfang: 1 Online-Ressource (circa 37 Seiten), Illustrationen
  4. Twenty-five years of income inequality in Britain
    the role of wages, household earnings and redistribution
    Autor*in: Cribb, Jonathan; Joyce, Robert; Wernham, Thomas
    Erschienen: [2022]
    Verlag:  Institute for Fiscal Studies, [London]

    We study earnings and income inequality in Britain over the 25 years prior to the COVID-19 pandemic. We focus on the middle 90% of the income distribution, within which the gap between top and bottom in 2019-20 was essentially the same as a... mehr

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    We study earnings and income inequality in Britain over the 25 years prior to the COVID-19 pandemic. We focus on the middle 90% of the income distribution, within which the gap between top and bottom in 2019-20 was essentially the same as a quarter-century earlier. We show that this apparent stasis is in fact the net effect of various mutually offsetting changes which are important in their own right. The proportion of working-age households with no one in paid work has been falling for most of the period, reducing inequalities in household labour income across the working-age population. Between the mid 1990s and the Great Recession, however, the gap in earnings between low-earning working households and higher-earning working households was rising, due in part to an increasing tendency for low-wage men to work part-time. But increasing fiscal redistribution kept the gap in disposable income between those same households roughly constant, while also closing the gap between the incomes of workless households and the rest. Together with the falls in worklessness, this was sufficient to achieve some decline in income inequality across the middle 90% of the distribution. In the past decade, key trends turned around. Household earnings inequalities reversed direction, as hours of work for low-wage men stopped falling and hourly wage growth was strongly progressive for both men and women - in part due to a rising minimum wage. Yet household disposable income inequalities also reversed, in the opposite direction, due to large cuts to working-age income-related transfers.

     
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    hdl: 10419/267943
    Schriftenreihe: Working paper / lnstitute for Fiscal Studies ; 22, 12
    Schlagworte: inequality; labour market; redistribution
    Umfang: 1 Online-Ressource (circa 53 Seiten), Illustrationen
  5. Inequality and redistribution in the Netherlands
    Autor*in: Bruil, Arjan; Essen, Cèline van; Leenders, Wouter; Lejour, Arjan; Möhlmann, Jan L.; Rabaté, Simon
    Erschienen: March 2022
    Verlag:  CPB Netherlands Bureau for Economic Policy Analysis, [Den Haag]

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    Schriftenreihe: CPB discussion paper
    Schlagworte: inequality; redistribution; taxes; transfers; Netherlands
    Umfang: 1 Online-Ressource (circa 48 Seiten, Illustrationen
  6. Building mass support for global pandemic recovery efforts in the United States
    Autor*in: Nair, Gautam; Peyton, Kyle
    Erschienen: [2022]
    Verlag:  Harvard Kennedy School, John F. Kennedy School of Government, Cambridge, MA

    Containing the COVID-19 pandemic will confer global benefits that greatly exceed the costs, but effective solutions require the redistribution of vaccines, technology, and other scarce resources from high-income to low-income countries. The United... mehr

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    Helmut-Schmidt-Universität, Universität der Bundeswehr Hamburg, Universitätsbibliothek
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    Containing the COVID-19 pandemic will confer global benefits that greatly exceed the costs, but effective solutions require the redistribution of vaccines, technology, and other scarce resources from high-income to low-income countries. The United States has played a central role in coordinating responses to previous global health challenges, and its policy choices in the current pandemic will have a far-reaching impact on the rest of the world. Yet little is known about domestic support for international recovery efforts. We use a series of conjoint and persuasive messaging experiments, fielded on two national surveys of the U.S. adult population (N = 5,965), to study mass support for international redistribution. We find clear evidence that the general population strongly supports allocating vaccines to own-country recipients before others. Despite this “vaccine nationalism,” Americans are willing to support the government playing a major role in global pandemic recovery efforts, provided policymakers forge international agreements that ensure moderate domestic costs, burden-sharing with other countries, and priority for certain types of resources, such as domestically manufactured vaccines and patent buyouts. Finally, we test five different persuasive messaging strategies and find that emphasizing the relatively low costs and large economic benefits of global vaccination is the most promising means of increasing domestic support for international redistribution. Overall, our results demonstrate that policymakers can secure broad public support for costly international cooperation by crafting responses that are clearly aligned with U.S. economic interests

     
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    Schriftenreihe: Faculty research working paper series / Harvard Kennedy School, John F. Kennedy School of Government ; RWP22, 002 (February 2022)
    Schlagworte: vaccine nationalism; international cooperation; redistribution
    Umfang: 1 Online-Ressource (circa 122 Seiten), Illustrationen
  7. Inequality, life expectancy, and the intragenerational redistribution puzzle - some experimental evidence
    Autor*in: Krieger, Tim; Meemann, Christine; Traub, Stefan
    Erschienen: April 2022
    Verlag:  CESifo, Center for Economic Studies & Ifo Institute, Munich, Germany

    In most OECD countries, pension reform policy has decreased the level of intragenerational redistribution over the last three decades, that is, redistribution among members of the same generation with high and low pension entitlements. This trend has... mehr

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    Helmut-Schmidt-Universität, Universität der Bundeswehr Hamburg, Universitätsbibliothek
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    In most OECD countries, pension reform policy has decreased the level of intragenerational redistribution over the last three decades, that is, redistribution among members of the same generation with high and low pension entitlements. This trend has occurred despite heterogeneity in life expectancy linked to socioeconomic status having a regressive impact on out-comes. This paper contributes to solving this puzzle by means of a controlled laboratory experiment. We study the causal relationship between inequality of entitlements, mortality risk, and the size of redistribution in a stylized social security system. We find that mortality risk, when negatively correlated with entitlements, significantly lowers subjects’ willingness to redistribute payoffs from high-entitlement to low-entitlement subjects. We explain this finding with efficiency preferences and an alienation effect. The alienation effect is the tendency to attach a lower social weight to the short-lived poor.

     
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    hdl: 10419/260807
    Schriftenreihe: CESifo working paper ; no. 9677 (2022)
    Schlagworte: inequality; life expectancy; risk; redistribution; pension reform; efficiency preferences; alienation effect experiment
    Umfang: 1 Online-Ressource (circa 61 Seiten), Illustrationen
  8. Inequality and growth
    a review on a great open debate in economics
    Autor*in: Baselgia, Enea; Foellmi, Reto
    Erschienen: January 2022
    Verlag:  United Nations University World Institute for Development Economics Research, Helsinki, Finland

    What is the relationship between inequality and growth? This question has occupied and fascinated social scientists for more than a century. This article critically reviews the recent empirical and theoretical literature on the complex interplay... mehr

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    What is the relationship between inequality and growth? This question has occupied and fascinated social scientists for more than a century. This article critically reviews the recent empirical and theoretical literature on the complex interplay between inequality and economic growth. Inequality might come in many forms: (top) incomes, wages, wealth, land, or opportunities. At the same time, growth performance could be measured as average growth rates, variability of growth, or the potential for growth to 'take off'. We consider causality running from inequality to growth; hence, the Kuznets hypothesis is only touched on in passing. The empirical literature estimating the effect of inequality on growth has produced a wide range of results, precluding clear-cut conclusions on the inequality-growth relationship. Consequently, it remains central to understand the underlying economic causes and channels through which (different aspects of) inequality can promote or hamper economic growth. This review aims to provide a broad overview of the contemporary results and an outline for prospective empirical and theoretical work.

     
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    ISBN: 9789292671365
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    hdl: 10419/259361
    Schriftenreihe: WIDER working paper ; 2022, 5
    Schlagworte: economic growth; inequality; redistribution; theory and evidence
    Umfang: 1 Online-Ressource (circa 30 Seiten)
  9. Government expenditure in the DINA framework
    allocation methods and consequences for post-tax income inequality
    Autor*in: Riedel, Lukas; Stichnoth, Holger
    Erschienen: [2022]
    Verlag:  ZEW - Leibniz Centre for European Economic Research, Mannheim, Germany

    Constructing measures of post-tax income inequality that are consistent with national accounts requires the allocation of the entirety of government expenditure to individuals. About half of government expenditure in the United States takes the form... mehr

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    Constructing measures of post-tax income inequality that are consistent with national accounts requires the allocation of the entirety of government expenditure to individuals. About half of government expenditure in the United States takes the form of in-kind collective expenditure (e.g., education, defense, infrastructure). The dominant assumption in the literature is to allocate this expenditure proportionally to post-tax cash income. We show that the gap in post-tax income shares between the Top 10% and Bottom 50% in the United States is reduced by half (from about 20 to 10 percentage points in recent years) when this assumption is replaced by a lump-sum allocation. We further provide direct evidence on how a substantial part of collective expenditure is actually distributed. When adopting the cross-sectional perspective of the Dina approach, we find that public education spending goes disproportionately to the bottom half of the income distribution. A lump-sum allocation provides a good approximation. Moving beyond the cross-section, we find that public education expenditure is positively correlated with both lifetime earnings and parents’ socio-economic status.

     
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    hdl: 10419/250388
    Schriftenreihe: Discussion paper / ZEW ; no. 22, 004 (02/2022)
    Schlagworte: inequality; redistribution; education; in-kind transfers
    Umfang: 1 Online-Ressource (46 Seiten), Illustrationen
  10. A political economy of social discrimination
    Autor*in: Dewan, Torun; Wolton, Stephane
    Erschienen: 09 May 2022
    Verlag:  Centre for Economic Policy Research, London

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    Universitätsbibliothek Mannheim
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    Schriftenreihe: Array ; DP17291
    Schlagworte: unemployment; Productivity; redistribution; Identity Politics; burqa; populism; Minority
    Umfang: 1 Online-Ressource (circa 45 Seiten), Illustrationen
  11. The distributional impacts of fiscal policy
    the case of the Philippines
    Autor*in: Son, Hyun H.
    Erschienen: [2022]
    Verlag:  Asian Development Bank, Metro Manila, Philippines

    The distributional impacts of fiscal policies are instrumental in reducing inequality in countries like the Philippines, where inequality has been persistently high. This paper assesses how equitable various taxes and transfers in the Philippines are... mehr

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    The distributional impacts of fiscal policies are instrumental in reducing inequality in countries like the Philippines, where inequality has been persistently high. This paper assesses how equitable various taxes and transfers in the Philippines are by deriving the elasticities of Atkinson and Sen's social welfare functions and introducing a welfare reform index. Among various income sources, the paper finds that rentals from properties, dividends from investment, incomes from construction entrepreneurial activities, and remittances from abroad are regressive. In contrast, family sustenance activities, entrepreneurial activities in farming and fishing, and remittances from domestic sources are found to be progressive. The paper also finds that while direct taxes like personal income tax are overall progressive in the Philippines, they only generate little revenues, indicating their limited impact on inequality reduction. Furthermore, this paper shows that the poor bear much of indirect tax burden on individual commodities such as food items largely consumed at home since they spend a greater proportion of their expenditure on such basic commodities relative to their nonpoor counterparts.

     
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    hdl: 10419/264380
    Schriftenreihe: ADB economics working paper series ; no. 662 (June 2022)
    Schlagworte: social welfare function; tax progressivity; redistribution; normative analysis; horizontal inequity; fiscal policy
    Umfang: 1 Online-Ressource (circa 34 Seiten), Illustrationen
  12. Determinants of inequality in transition countries
    market changes and limited redistribution contributed to high income and wealth inequality growth in Eastern Europe
    Autor*in: Brzeziński, Michał; Sałach-Dróżdż, Katarzyna
    Erschienen: June 2022
    Verlag:  Forschungsinstitut zur Zukunft der Arbeit GmbH (IZA), Bonn

    High levels of economic inequality may lead to lower economic growth and can have negative social and political impacts. Recent empirical research shows that income and wealth inequalities in Eastern Europe since the fall of socialism increased... mehr

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    High levels of economic inequality may lead to lower economic growth and can have negative social and political impacts. Recent empirical research shows that income and wealth inequalities in Eastern Europe since the fall of socialism increased significantly more than previously suggested. Currently, the average Gini index (a common measure) of inequality in Eastern Europe is about 3 percentage points higher than in the rest of Europe. This rise in inequality was initially driven by privatization, liberalization, and deregulation reforms, and, more recently, has been amplified by technological change and globalization coupled with relatively ungenerous income and wealth redistribution policies.

     
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    hdl: 10419/260730
    Schriftenreihe: IZA world of labor ; 2022, 496
    Schlagworte: inequality; income distribution; wealth distribution; redistribution; post-socialist countries; Eastern Europe
    Umfang: 1 Online-Ressource (circa 11 Seiten), Illustrationen
  13. Building mass support for global pandemic recovery efforts in the United States
    Autor*in: Nair, Gautam; Peyton, Kyle
    Erschienen: [2022]
    Verlag:  Center for International Development at Harvard University, [Cambridge, MA]

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    Schriftenreihe: CID faculty working paper ; no. 408 (March 2022)
    Schlagworte: vaccine nationalism; international cooperation; redistribution
    Umfang: 1 Online-Ressource (circa 122 Seiten), Illustrationen
  14. "Delangokubona" and the distribution of rents and opportunity
    an exploration of tensions over race-based policies of redress and redistribution in South Africa
    Autor*in: Cawe, Ayabonga
    Erschienen: June 2022
    Verlag:  United Nations University World Institute for Development Economics Research, Helsinki, Finland

    Capital spending on infrastructure presents a significant counter-cyclical tool, however contested it might be in a society as unequal as South Africa. The history of racial capitalism, racebased exclusion from economic participation, and an enduring... mehr

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    Capital spending on infrastructure presents a significant counter-cyclical tool, however contested it might be in a society as unequal as South Africa. The history of racial capitalism, racebased exclusion from economic participation, and an enduring political economy based on the concentration of capital, product, and service markets has given rise to a post-apartheid 'politics of entry' that mobilizes both formal and informal adaptations of redistributive policies aimed at ensuring redress of past injustices and access and participation by small and medium-sized enterprises owned by historically disadvantaged people. This is observed in stark form in the capital spending on economic and social infrastructure, which the South African government envisages as the 'flywheel' of the country's economic reconstruction and recovery. Applying a combination of tools from new institutional economics, political sociology, and heterodox political economy frameworks, this paper considers the 'informal' and at times violent adaptation of policy, here defined as the 'Delangokubona phenomenon', which uses both formal mechanisms and the threat (perceived or real) of violent disruption to negotiate access to policy-sanctioned economic 'rents' under the auspices of 'black economic empowerment' in public infrastructure projects.

     
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    ISBN: 9789292671891
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    hdl: 10419/267819
    Schriftenreihe: WIDER working paper ; 2022, 58
    Schlagworte: redistribution; redress; economic rents; public infrastructure; black economic empowerment
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  15. Elites and health infrastructure improvements in industrializing regimes
    Autor*in: Krieger, Tommy
    Erschienen: June 2022
    Verlag:  CESifo, Center for Economic Studies & Ifo Institute, Munich, Germany

    We collect information about more than 5,000 Prussian politicians, digitize administrative data on the provision of health-promoting public goods, and gather local-level information on workers' movements to study why elites in industrializing... mehr

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    We collect information about more than 5,000 Prussian politicians, digitize administrative data on the provision of health-promoting public goods, and gather local-level information on workers' movements to study why elites in industrializing countries implement policies that improve the health of the poor. Exploiting county-level variation in elite structure, we present OLS and IV estimates, suggesting that elites improve access to health services due to pressure exerted by workers' movements and that they voluntarily implement policies that prevent disease outbreaks. An analysis of two rollcall votes substantiates the findings of the county-level analysis.

     
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    Schriftenreihe: CESifo working paper ; no. 9808 (2022)
    Schlagworte: distribution of power; elite structure; industrializing countries; political economy of health-promoting policies; Prussian history; redistribution; workers' movements
    Umfang: 1 Online-Ressource (circa 84 Seiten), Illustrationen
  16. "They Never Had a Chance"
    unequal opportunities and fair redistributions
    Autor*in: Dong, Lu; Huang, Lingbo; Lien, Jaimie W
    Erschienen: July 2022
    Verlag:  CEDEX, Centre for Decision Research & Experimental Economics, Nottingham

    A meritocratic fairness ideal is generally believed to regard income inequality as fair if it stems from performance differentials rather than luck. In this study, we present experimental evidence showing that merit judgments are shaped by the source... mehr

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    A meritocratic fairness ideal is generally believed to regard income inequality as fair if it stems from performance differentials rather than luck. In this study, we present experimental evidence showing that merit judgments are shaped by the source of performance differentials while holding fixed the underlying impact on willingness to perform. Inspired by real-world phenomena which generate inequality, we investigate two types of unequal opportunities that impact performance: educational quality and employment opportunity. Contrary to some previous findings that merit judgements are often insensitive to unequal circumstances, we find that individuals are more inclined to split resources equally when the performance differential involves either type of unequal opportunity. We also find that when participants were given the option to expend personal effort to reveal information about the presence of unequal opportunity, a substantial number of them declined to do so, but held optimistic beliefs about the social norm of seeking such information. These findings enrich our understanding of the factors that lead individuals to support income redistribution, while also obtaining an assessment regarding to what degree redistributing third-party decision-makers are vested in these choices.

     
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    hdl: 10419/284269
    Auflage/Ausgabe: This Version: July 6, 2022
    Schriftenreihe: CeDEx discussion paper series ; no. 2022, 11
    Schlagworte: Meritocracy; fairness; redistribution; socio-economic inequality; unequal opportunity; procedural fairness attitude
    Umfang: 1 Online-Ressource (circa 99 Seiten), Illustrationen
  17. Redistribution and child poverty
    a cross-national comparison between Brazil, Colombia, Panama, Peru, Russia, and South Africa
    Autor*in: González, Marcela F.
    Erschienen: April 2022
    Verlag:  Luxembourg Income Study (LIS), asbl, Luxembourg

    I propose a disaggregated analysis of the income that households receive to compare the redistributive capacity of the state taking child poverty as case of study. I use the LIS Database and cross-nationally compare six countries: Brazil, Colombia,... mehr

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    I propose a disaggregated analysis of the income that households receive to compare the redistributive capacity of the state taking child poverty as case of study. I use the LIS Database and cross-nationally compare six countries: Brazil, Colombia, Panama, Peru, Russia, and South Africa. I created an income package to include a variety of income definitions based on the different sources of income of households: market income, income from private transfers (MI plus PT), and income from government transfers or disposable income. I included these countries because the access to gross income allows to assess in each country to what extent taxes and government transfers reduce the child poverty generated by the market. I use the last three time series available at the LIS for the six countries, which coincide with the period post-crisis 2008: Wave VIII (2010), Wave XIX (2013) and Wave X (2016). I cross-nationally compare the relative child poverty at 40%, 50%, and 60% of the median income for each of the incomes included in the income package for the following ages: 0-17 years old, 0-5 years old, and 6-17 years old, and for the following types of family: biparental and monomarental. I also analyze the Gini coefficient and the relative rate of poverty for the total population.

     
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    hdl: 10419/267033
    Schriftenreihe: LIS working paper series ; no. 833
    Schlagworte: child poverty; middle-income countries; redistribution; inequality
    Umfang: 1 Online-Ressource (circa 27 Seiten), Illustrationen
  18. Inequality and growth
    a review on a great open debate in economics
    Autor*in: Baselgia, Enea; Foellmi, Reto
    Erschienen: 20 July 2022
    Verlag:  Centre for Economic Policy Research, London

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    Schriftenreihe: Array ; DP17483
    Schlagworte: Economic Growth; Inequality; redistribution
    Umfang: 1 Online-Ressource (circa 40 Seiten)
  19. Immigration and support for redistribution
    lessons from Europe
    Autor*in: Cavaillé, Charlotte; Van der Straeten, Karine
    Erschienen: September 2022
    Verlag:  [Toulouse School of Economics], [Toulouse]

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    Schriftenreihe: Working papers / Toulouse School of Economics ; no 1358
    Schlagworte: Immigration; parochial altruism; redistribution; welfare state; Europe; United State
    Umfang: 1 Online-Ressource (circa 45 Seiten), Illustrationen
  20. Pareto-improving optimal capital and labor taxes
    Autor*in: Greulich, Katharina; Laczó, Sarolta; Marcet, Albert
    Erschienen: January 2022
    Verlag:  Universitat Pompeu Fabra, Department of Economics and Business, Barcelona

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    Schriftenreihe: Economics working paper series ; no. 1825
    Schlagworte: fiscal policy; y; factor taxation; Pareto-improving tax reform; redistribution
    Umfang: 1 Online-Ressource (circa 50 Seiten), Illustrationen
  21. Pension wealth and the gender wealth gap
    Autor*in: Cordova, Karla; Grabka, Markus M.; Sierminska, Eva
    Erschienen: September 2022
    Verlag:  IZA - Institute of Labor Economics, Bonn, Germany

    We examine the gender wealth gap with a focus on pension wealth and statutory pension rights. By taking into account employment characteristics of women and men, we are able to identify the extent to which the redistributive effect of pension rights... mehr

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    We examine the gender wealth gap with a focus on pension wealth and statutory pension rights. By taking into account employment characteristics of women and men, we are able to identify the extent to which the redistributive effect of pension rights reduces the gender wealth gap. The data for our analysis come from the German Socio-Economic Panel (SOEP), one of the few surveys collecting information on wealth and pension entitlements at the individual level. Pension wealth data are available in the SOEP for 2012 only. While the relative raw gender wealth gap is about 35% (or 31,000 euros) when analysing the standard measure of net worth, it shrinks to 28% when pension wealth is added. This reduction is due to redistributive elements such as caregiver credits provided through the statutory pension scheme. Results of a recentered influence functions (RIF) decomposition show that pension wealth reduces the gap substantially in the lower half of the distribution. At the 90th percentile, the gender wealth gap in net worth and in augmented wealth remains more stable at roughly 27-30%.

     
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    Schriftenreihe: Discussion paper series / IZA ; no. 15563
    Schlagworte: gender wealth gap; pension entitlements; Germany; redistribution; SOEP
    Umfang: 1 Online-Ressource (circa 56 Seiten)
  22. Preference for redistribution during structural change with labor mobility frictions
    Autor*in: Makarski, Krzysztof; Tyrowicz, Joanna
    Erschienen: September 2022
    Verlag:  IZA - Institute of Labor Economics, Bonn, Germany

    Thorough structural change occurs periodically across world economies. In a parsimonious overlapping generation setup with political economy, we present a novel result: structural change not only exacerbates the rise in inequality but also... mehr

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    Thorough structural change occurs periodically across world economies. In a parsimonious overlapping generation setup with political economy, we present a novel result: structural change not only exacerbates the rise in inequality but also strengthens the preference for redistribution. Labor mobility frictions are instrumental in this mechanism.

     
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    Schriftenreihe: Discussion paper series / IZA ; no. 15613
    Schlagworte: structural change; labor mobility frictions; redistribution
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  23. Pension wealth and the gender wealth gap
    Autor*in: Cordova, Karla; Grabka, Markus M.; Sierminska, Eva
    Erschienen: 2022
    Verlag:  Global Labor Organization (GLO), Essen

    We examine the gender wealth gap with a focus on pension wealth and statutory pension rights. By taking into account employment characteristics of women and men, we are able to identify the extent to which the redistributive effect of pension rights... mehr

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    We examine the gender wealth gap with a focus on pension wealth and statutory pension rights. By taking into account employment characteristics of women and men, we are able to identify the extent to which the redistributive effect of pension rights reduces the gender wealth gap. The data for our analysis come from the German Socio-Economic Panel (SOEP), one of the few surveys collecting information on wealth and pension entitlements at the individual level. Pension wealth data are available in the SOEP for 2012 only. While the relative raw gender wealth gap is about 35% (or 31,000 euros) when analysing the standard measure of net worth, it shrinks to 28% when pension wealth is added. This reduction is due to redistributive elements such as caregiver credits provided through the statutory pension scheme. Results of a recentered influence functions (RIF) decomposition show that pension wealth reduces the gap substantially in the lower half of the distribution. At the 90th percentile, the gender wealth gap in net worth and in augmented wealth remains more stable at roughly 27-30%.

     
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    hdl: 10419/264928
    Schriftenreihe: GLO discussion paper ; no. 1167
    Schlagworte: Gender Wealth Gap; pension entitlements; Germany; redistribution; SOEP
    Umfang: 1 Online-Ressource (circa 55 Seiten)
  24. On the political and economic determinants of redistribution
    economic gains, ideological gains, or institutions?
    Autor*in: Souza, Gustavo de
    Erschienen: [2022]
    Verlag:  Federal Reserve Bank of Chicago, [Chicago, Illinois]

    I describe a structural method to quantify the contribution of different elements of social choice to the level of redistribution. Estimating a DSGE model with microdata on the support for redistribution, I find that if voters disregarded their... mehr

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    I describe a structural method to quantify the contribution of different elements of social choice to the level of redistribution. Estimating a DSGE model with microdata on the support for redistribution, I find that if voters disregarded their ideological views on welfare policies, redistribution in the US would increase 117%. Because ideology is a more important determinant of voting behavior than income, increasing voter turnout or capping campaign contributions would have a small effect on redistribution. Among the drivers of ideology, I find that racial animosity and distrust of the government contributes to a 80% and 44% smaller redistribution, respectively.

     
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    Schriftenreihe: [Working paper] / Federal Reserve Bank of Chicago ; WP 2022, 47 (October 5, 2022)
    Schlagworte: redistribution; preferences for redistribution; dynamic macro models of political-economy
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  25. Nonlinear taxation of income and education in the presence of income-misreporting
    Autor*in: Bastani, Spencer; Gahvari, Firouz; Micheletto, Luca
    Erschienen: October 2022
    Verlag:  CESifo, Center for Economic Studies & Ifo Institute, Munich, Germany

    We study the joint design of nonlinear income and education taxes when the government pursues redistributive objectives. A key feature of our setup is that the ability type of an agent can affect both the costs and benefits of acquiring education.... mehr

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    We study the joint design of nonlinear income and education taxes when the government pursues redistributive objectives. A key feature of our setup is that the ability type of an agent can affect both the costs and benefits of acquiring education. Market remuneration of agents depends on both their innate ability type and their educational choices. Our focus is on the properties of constrained efficient allocations when educational choices are publicly observable at the individual level, but earned income is subject to misreporting. We find that income-misreporting (IM) affects the optimal distortions on income and education and shed light on the reasons for it and mechanisms through which it is done. We show how and why IM strengthens the case for downward distorting the educational choices of low-ability agents. Finally, we find that IM provides another mechanism that makes commodity taxation useful.

     
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    hdl: 10419/267220
    Schriftenreihe: CESifo working paper ; no. 9987 (2022)
    Schlagworte: optimal taxation; education; human capital; income-misreporting; redistribution
    Umfang: 1 Online-Ressource (circa 59 Seiten)