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  1. Decentralization and progressive taxation
    Autor*in: Berset, Simon; Schelker, Mark
    Erschienen: January 2021
    Verlag:  CESifo, Center for Economic Studies & Ifo Institute, Munich, Germany

    The traditional normative literature on fiscal federalism argues that redistributive policies should be centralized in order to avoid welfare- or tax-induced migration. However, recent evidence shows that even in a setup where the progressivity of... mehr

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    The traditional normative literature on fiscal federalism argues that redistributive policies should be centralized in order to avoid welfare- or tax-induced migration. However, recent evidence shows that even in a setup where the progressivity of the income tax schedule is centralized to an upper-layer government and local governments are involved in tax competition with only a tax shifter, local mobility induces income sorting. Hence, despite centralized redistributive taxation, the resulting effective tax schedule is less progressive than what is set in the tax code. We argue that upper-layer governments anticipate the impact of local income sorting and strategically adjust their statutory tax schedules. We analyze Swiss panel data and apply causal machine learning methods to identify the effects of decentralization on the statutory tax structure. We provide evidence that more decentralized cantons reduce the tax burden for lower and intermediate income classes and hence implement more redistributive statutory tax schedules. This strategic adjustment is limited by the mobility of the tax base.

     
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    hdl: 10419/232459
    Schriftenreihe: CESifo working paper ; no. 8862 (2021)
    Schlagworte: fiscal federalism; decentralized taxation; redistribution; progressive income taxes
    Umfang: 1 Online-Ressource (circa 31 Seiten), Illustrationen
  2. Optimal carbon taxation and horizontal equity
    a welfare theoretic approach with application to German household data
    Autor*in: Hänsel, Martin C.; Franks, Max; Kalkuhl, Matthias; Edenhofer, Ottmar
    Erschienen: March 2021
    Verlag:  CESifo, Center for Economic Studies & Ifo Institute, Munich, Germany

    We develop a model of optimal carbon taxation and redistribution taking into account horizontal equity concerns by considering heterogeneous energy efficiencies. By deriving first- and second-best rules for policy instruments including carbon taxes,... mehr

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    We develop a model of optimal carbon taxation and redistribution taking into account horizontal equity concerns by considering heterogeneous energy efficiencies. By deriving first- and second-best rules for policy instruments including carbon taxes, transfers and energy subsidies, we then investigate analytically how horizontal equity is considered in the social welfare maximizing tax structure. We calibrate the model to German household data and a 30 percent emission reduction goal. Our results show that energy-intensive households should receive more redistributive resources than energy-efficient households if and only if social inequality aversion is sufficiently high. We further find that redistribution of carbon tax revenue via household-specific transfers is the first-best policy. Equal per-capita transfers do not suffer from informational problems, but increase mitigation costs by around 15 percent compared to the first-best for unity inequality aversion. Adding renewable energy subsidies or non-linear energy subsidies, reduces mitigation costs further without relying on observability of households’ energy efficiency.

     
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    hdl: 10419/235301
    Schriftenreihe: CESifo working paper ; no. 8931 (2021)
    Schlagworte: carbon price; horizontal equity; redistribution; renewable energy subsidies; climate policy; just transition
    Umfang: 1 Online-Ressource (circa 53 Seiten), Illustrationen
  3. Perceptions and preferences for redistribution
    Autor*in: Stantcheva, Stefanie
    Erschienen: 14 October 2021
    Verlag:  Centre for Economic Policy Research, London

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    Schriftenreihe: Array ; DP16638
    Schlagworte: redistribution; Fairness; immigrants; mobility; survey; Experiments; beliefs
    Umfang: 1 Online-Ressource (circa 13 Seiten)
  4. Who cares?
    attitudes towards redistribution and fiscal austerity
    Autor*in: Brown, Sarah; Kontonikas, Alexandros; Montagnoli, Alberto; Moro, Mirko; Papoutsaki, Dafni; Sas, Willem
    Erschienen: November 2021
    Verlag:  CESifo, Center for Economic Studies & Ifo Institute, Munich, Germany

    We present new evidence showing that fiscal austerity strengthens support for redistribution, especially for the relatively well-off. Our theoretical model proposes two mechanisms to explain this heterogeneity in support for redistribution:... mehr

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    We present new evidence showing that fiscal austerity strengthens support for redistribution, especially for the relatively well-off. Our theoretical model proposes two mechanisms to explain this heterogeneity in support for redistribution: "altruism" and "appreciation". We test our theoretical model's predictions by matching attitudes reported in the British Social Attitudes Survey with local area-level spending cuts in England over the period 2010 to 2015. We exploit the spatial and temporal variation in spending cuts at the Local Authority level to compute a plausibly exogenous measure of the austerity shock. We find evidence for these two channels.

     
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    hdl: 10419/248938
    Schriftenreihe: CESifo working paper ; no. 9393 (2021)
    Schlagworte: austerity; fiscal consolidation; fiscal policy; redistribution; political attitudes; altruism; appreciation
    Umfang: 1 Online-Ressource (circa 72 Seiten), Illustrationen
  5. The budgetary and redistributive impact of pension taxation in the EU
    a microsimulation analysis
    Autor*in: Ivaškaite-Tamošiune, Viginta; Thiemann, Andreas
    Erschienen: 2021
    Verlag:  European Commission, Seville

    Pension taxation has large budgetary and distributional effects, in particular in the light of ageing societies and the importance of pension benefits in old-age income. This paper investigates the impact of taxing public and mandatory occupational... mehr

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    Pension taxation has large budgetary and distributional effects, in particular in the light of ageing societies and the importance of pension benefits in old-age income. This paper investigates the impact of taxing public and mandatory occupational old-age pensions in the EU, focusing on both contributions and benefits. Using the microsimulation model EUROMOD, we simulate two hypothetical taxation scenarios for the 27 Member States of the EU. While the double exemption scenario (EE) fully removes pension taxation, the double taxation scenario (TT) fully taxes pension benefits and does not exempt pension contributions. A switch to the EE scenario is associated with a fiscal cost of 0.9% of GDP, whereas the adoption of the TT scenario would lead to a fiscal gain of 1.2% of GDP, abstracting from behavioural reactions. Rich taxpayers tend to gain relatively more compared to the poor under the EE scenario because of progressive personal income taxation in a majority of countries, while the opposite holds for the TT scenario. The distributional impact, nevertheless, depends also to a large extent on the relative importance of public and mandatory occupational pension benefits in old-age income.

     
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    hdl: 10419/252325
    Schriftenreihe: JRC working papers on taxation and strucutral reforms ; no 2021, 08
    Schlagworte: pension taxation; old-age pensions; pension contributions; microsimulation; redistribution
    Umfang: 1 Online-Ressource (circa 60 Seiten)
  6. Income support to families with children in Spain
    Autor*in: Hernández, Adrian; Picos, Fidel
    Erschienen: 2021
    Verlag:  European Commission, Seville

    Families with children receive support from the tax-benefit system to a different extent across countries. In Spain, child poverty remains high as compared to other EU countries, possibly pointing to a weaker role of the public sector in providing... mehr

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    Families with children receive support from the tax-benefit system to a different extent across countries. In Spain, child poverty remains high as compared to other EU countries, possibly pointing to a weaker role of the public sector in providing income support to families with children. In this paper we provide an in-depth assessment of the income support to families with children in Spain. We distinguish between three different forms of income support: (1) benefits aimed to ease the cost of raising children (child-related benefits); (2) supplements to other benefits due to having children (non-child-related benefits); and (3) tax reliefs (allowances and/or tax credits) reducing the tax burden of families with children (child-related tax reliefs). To measure these three dimensions, we use EUROMOD, the tax-benefit microsimulation model for the EU. We follow a similar methodological approach to Corak et al. (2005) and Figari et al. (2011), consisting in building a counterfactual scenario as if there were no children. For assessing the redistributive impact, we adapt the decomposition methodology of Onrubia et al. (2014), based in turn on Kakwani (1999). Our results suggest that the level of income support to families with children in Spain is low and mainly concentrated on tax reliefs, which are regressive in absolute terms. Nevertheless, the total income support to families with children is redistributive in relative terms, this effect being mainly dominated by the extent of supplements in unemployment and social assistance benefits due to having children. Child income support also reduces poverty intensity and incidence, although not to a large extent.

     
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    hdl: 10419/252326
    Schriftenreihe: JRC working papers on taxation and strucutral reforms ; no 2021, 10
    Schlagworte: poverty; child poverty; family benefits; redistribution; microsimulation; EUROMOD
    Umfang: 1 Online-Ressource (circa 33 Seiten), Illustrationen
  7. Public capital and income inequality
    some empirical evidence
    Autor*in: Li, Yanbai; Murshed, Syed Mansoob; Papyrakis, Ellissaios
    Erschienen: April 2021
    Verlag:  Institute of Social Studies, Erasmus, The Hague, The Netherlands

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    hdl: 1765/135411
    Schriftenreihe: Working paper / Institute of Social Studies ; no. 677
    Schlagworte: Public capital; income inequality; redistribution
    Umfang: 1 Online-Ressource (circa 38 Seiten), Illustrationen
  8. Unilateral tax policy in the open economy
    Autor*in: Kohl, Miriam; Richter, Philipp M.
    Erschienen: September 2021
    Verlag:  CESifo, Center for Economic Studies & Ifo Institute, Munich, Germany

    This paper examines the effects of a unilateral reform of the redistribution policy in an economy open to international trade. We set up a general equilibrium trade model with heterogeneous agents allowing for country asymmetries. We show that under... mehr

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    This paper examines the effects of a unilateral reform of the redistribution policy in an economy open to international trade. We set up a general equilibrium trade model with heterogeneous agents allowing for country asymmetries. We show that under international trade compared to autarky, a unilateral tax increase leads to a less pronounced decline in aggregate real income in the reforming country, while income inequality is reduced to a larger extent for sufficiently small initial tax rates. We highlight as a key mechanism a tax-induced reduction in the market size of the reforming country relative to its trading partner, resulting in a firm selection effect towards exporting. From the perspective of a non-reforming trading partner, the unilateral redistribution policy reform resembles a unilateral increase in trade costs leading to a deterioration of terms-of-trade and a decline in both aggregate real income and inequality.

     
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    hdl: 10419/245477
    Schriftenreihe: CESifo working paper ; no. 9296 (2021)
    Schlagworte: income inequality; redistribution; international trade; heterogeneous firms
    Umfang: 1 Online-Ressource (circa 36 Seiten), Illustrationen
  9. Optimal sin taxation and market power
    Autor*in: O'Connell, Martin; Smith, Kate
    Erschienen: [2021]
    Verlag:  Institute for Fiscal Studies, London

    This paper studies the design of sin taxes when firms exercise market power. We outline an optimal tax framework that highlights how market power impacts the efficiency and redistributive properties of sin taxation, and quantify these effects in an... mehr

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    This paper studies the design of sin taxes when firms exercise market power. We outline an optimal tax framework that highlights how market power impacts the efficiency and redistributive properties of sin taxation, and quantify these effects in an application to sugar-sweetened beverage taxation. We estimate a detailed model of demand and supply for the UK drinks market, which we embed in our tax design framework to solve for optimal sugar-sweetened beverage tax policy. Positive price-cost margins on drinks create allocative distortions, which act to lower the optimal rate compared with a perfectly competitive setting. However, since profits accrue to the rich, this is partially mitigated under social preferences for equity. Overall, ignoring market power when setting the optimal sugar-sweetened beverage tax rate leads to welfare gains that are 40% below those at the optimum. We show that moving from a single tax rate on sugar-sweetened beverages to a multi-rate system can result in further substantial welfare gains, with much of these gains realized by instead taxing sugar content directly.

     
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    hdl: 10419/242929
    Schriftenreihe: Working paper / lnstitute for Fiscal Studies ; 21, 30
    Schlagworte: externality; corrective tax; market power; profits; redistribution
    Umfang: 1 Online-Ressource (circa 85 Seiten), Illustrationen
  10. Global evidence on misperceptions and preferences for redistribution
    Autor*in: Feichtmayer, Jennifer; Gründler, Klaus
    Erschienen: October 2021
    Verlag:  CESifo, Center for Economic Studies & Ifo Institute, Munich, Germany

    Individuals often hold erroneous beliefs about their socio-economic status relative to others. We develop a new machine learning technique to measure these misperceptions and use large-scale international survey data to compute status misperception... mehr

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    Individuals often hold erroneous beliefs about their socio-economic status relative to others. We develop a new machine learning technique to measure these misperceptions and use large-scale international survey data to compute status misperception for 241,757 households from 97 countries (24 OECD, 73 non-OECD). We show that status misperception is a widespread phenomenon across the globe. Upward-biased perceptions are associated with lower preferences for redistribution and have direct consequences for welfare provision via the tax and transfer system. The effect accounts for approximately 9% of the variation in redistribution preferences, is independent of socio-demographic characteristics, robust to measurement errors in social surveys, and occurs similary when we change the underlying micro data or examine party preferences.

     
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    hdl: 10419/248926
    Schriftenreihe: CESifo working paper ; no. 9381 (2021)
    Schlagworte: misperceptions; machine learning; socio-economic status; preferences; redistribution; welfare provision; taxes and transfers
    Umfang: 1 Online-Ressource (circa 68 Seiten), Illustrationen
  11. Does a wealth tax improve equality of opportunity?
    Autor*in: Berg, Kristoffer; Hebous, Shafik
    Erschienen: July 2021
    Verlag:  CESifo, Center for Economic Studies & Ifo Institute, Munich, Germany

    Does parental wealth inequality impact next generation labor income inequality? And does a tax on parental wealth affect the labor income distribution of the next generation? We tackle both questions empirically using detailed intergenerational data... mehr

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    Does parental wealth inequality impact next generation labor income inequality? And does a tax on parental wealth affect the labor income distribution of the next generation? We tackle both questions empirically using detailed intergenerational data from Norway, focusing on effects on wages rather than capital income. Results suggest that a net wealth of NOK 1 million increases wages of the children by NOK 14,000. Children of wealthy parents also have a higher labor income mobility. The estimated hypothetical wage distribution without the wealth tax is more unequal. Moreover, suggestive evidence indicates parental wealth is associated with higher labor risk taking.

     
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    hdl: 10419/245355
    Schriftenreihe: CESifo working paper ; no. 9174 (2021)
    Schlagworte: wealth tax; equality of opportunity; parental wealth; income mobility; inequality; redistribution
    Umfang: 1 Online-Ressource (circa 34 Seiten), Illustrationen
  12. Shallow meritocracy: an experiment on fairness views
    Autor*in: Andre, Peter
    Erschienen: September 2021
    Verlag:  ECONtribute, Bonn

    Meritocracies aspire to reward effort and hard work but promise not to judge individuals by the circumstances they were born into. The choice to work hard is, however, often shaped by circumstances. This study investigates whether people's merit... mehr

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    Meritocracies aspire to reward effort and hard work but promise not to judge individuals by the circumstances they were born into. The choice to work hard is, however, often shaped by circumstances. This study investigates whether people's merit judgments are sensitive to this endogeneity of choice. In a series of incentivized experiments with a large, representative US sample, study participants judge how much money two workers deserve for the effort they exerted. In the treatment condition, unequal circumstances strongly discourage one of the workers from working hard. Nonetheless, I find that individuals hold the disadvantaged worker fully responsible for his choice. They do so, even though they understand that choices are strongly influenced by circumstances. Additional experiments identify the cause of this neglect. In light of an uncertain counterfactual state - what would have happened on a level playing field - participants base their merit judgments on the only reliable evidence they possess: observed effort levels. I confirm these patterns in a structural model of merit views and a vignette study with real-world scenarios.

     
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    hdl: 10419/244349
    Schriftenreihe: ECONtribute discussion paper ; no. 115
    Schlagworte: Meritocracy; attitudes toward inequality; redistribution; fairness; responsibility; social preferences; inference; uncertain counterfactual
    Umfang: 1 Online-Ressource (circa 80 Seiten), Illustrationen
  13. Perceptions of racial gaps, their causes, and ways to reduce them
    Autor*in: Stantcheva, Stefanie; Ferroni, Matteo
    Erschienen: 09 September 2021
    Verlag:  Centre for Economic Policy Research, London

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    Schriftenreihe: Array ; DP16529
    Schlagworte: redistribution; survey; Perceptions; race; discrimination; Segregation; intergenerationalmobility; taxation; Online Experiment; Fairness
    Umfang: 1 Online-Ressource (circa 152 Seiten), Illustrationen
  14. The earned income tax credit
    targeting the poor but crowding out wealth
    Autor*in: Froemel, Maren; Gottlieb, Charles
    Erschienen: January 2021
    Verlag:  Bank of England, London

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    Schriftenreihe: Staff working paper / Bank of England ; no. 903
    Schlagworte: Heterogeneous agents; redistribution; welfare programs
    Umfang: 1 Online-Ressource (circa 35 Seiten), Illustrationen
  15. Efecto de la política fiscal sobre la transmisión de la política monetaria a través de la desigualdad en el ingreso
    Autor*in: Montoya Ruiz, David Augusto
    Erschienen: [2021]
    Verlag:  CEDE, Centro de Estudios sobre Desarrollo Económico, Bogotá, D.C., Colombia

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    Schriftenreihe: Array ; 2021, 49 (septiembre de 2021)
    Schlagworte: inequality; fiscal policy; monetary policy; redistribution; Taylor rule
    Umfang: 1 Online-Ressource (circa 43 Seiten), Illustrationen
  16. Dissecting inequality-averse preferences
    Autor*in: Bergolo, Marcelo; Burdín, Gabriel; Burone, Santiago; Rosa, Mauricio de; Giaccobasso, Matías; Leites, Martín
    Erschienen: November 2021
    Verlag:  IZA - Institute of Labor Economics, Bonn, Germany

    Although different approaches and methods have been used to measure inequality aversion, there remains no consensus about its drivers at the individual level. We conducted an experiment on a sample of more than 1800 first-year undergraduate economics... mehr

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    Although different approaches and methods have been used to measure inequality aversion, there remains no consensus about its drivers at the individual level. We conducted an experiment on a sample of more than 1800 first-year undergraduate economics and business students in Uruguay to understand why people are inequality averse. We elicited inequality aversion by asking participants to make a sequence of choices between hypothetical societies characterized by varying levels of average income and income inequality. In addition, we use randomized information treatments to prime participants into competing narratives regarding the sources of inequality in society. The main findings are that (1) the prevalence of inequality aversion is high: most participants' choices revealed inequality-averse preferences; (2) the extent of inequality aversion depends on the individual's position in the income distribution; (3) individuals are more likely to accept inequality when it comes from effort rather than luck regardless of their income position; (4) the effect of social mobility on inequality aversion is conditional on individual's income position: preferences for mobility reduces inequality aversion for individuals located at the bottom of the income distribution, where risk aversion cannot play any role.

     
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    hdl: 10419/250489
    Schriftenreihe: Discussion paper series / IZA ; no. 14828
    Schlagworte: inequality aversion; fairness; risk; effort; luck; redistribution; questionnaire-experiments
    Umfang: 1 Online-Ressource (circa 105 Seiten), Illustrationen
  17. Equilibrium worker-firm allocations and the deadweight losses of taxation
    Autor*in: Bagger, Jesper; Moen, Espen R.; Vejlin, Rune Majlund
    Erschienen: November 2021
    Verlag:  IZA - Institute of Labor Economics, Bonn, Germany

    We analyse the deadweight losses of tax-induced labor misallocation in an equilibrium model of the labour market where workers search to climb a job ladder and firms post vacancies. Workers differ in abilities. Jobs differ in productivities and... mehr

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    We analyse the deadweight losses of tax-induced labor misallocation in an equilibrium model of the labour market where workers search to climb a job ladder and firms post vacancies. Workers differ in abilities. Jobs differ in productivities and amenities. A planner uses affine tax functions to finance lump-sum transfers to all workers and unemployment benefits. The competitive search equilibrium maximizes after-tax utility subject to resource constraints and the tax policy. A higher tax rate distorts search effort, job ranking and vacancy creation. Distortions vary on the job ladder, but always result in deadweight losses. We calibrate the model using matched employer-employee data from Denmark. The marginal deadweight loss is 33 percent of the tax base, and primarily arise from distorted search effort and vacancy creation. Steeply rising deadweight losses from distorted vacancy creation imply that the deadweight loss in the calibrated economy exceeds those incurred by very inequality averse social planners.

     
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    hdl: 10419/250526
    Schriftenreihe: Discussion paper series / IZA ; no. 14865
    Schlagworte: deadweight loss; optimal taxation; redistribution; labour allocation; job search; job ranking; vacancy creation; amenities; matched employer-employee data
    Umfang: 1 Online-Ressource (circa 59 Seiten), Illustrationen
  18. The paradox of redistribution in time
    social spending in 53 countries, 1967-2018
    Autor*in: Garcia-Fuente, Xabier
    Erschienen: October 2021
    Verlag:  Luxembourg Income Study (LIS), asbl, Luxembourg

    Korpi and Palme (1998) famously suggested the existence of a Paradox of Redistribution:although programs targeted to the poor may be more redistributive per unit of expendi-ture, universal programs reduce distributive... mehr

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    Korpi and Palme (1998) famously suggested the existence of a Paradox of Redistribution:although programs targeted to the poor may be more redistributive per unit of expendi-ture, universal programs reduce distributive conflicts, leading to bigger, more egalitarian wel-fare states. However, recent works question the existence of this trade-off. My paper addsa dynamic, long-term perspective to this literature: it analyzes the relationship between theprogressivity and the redistributive impact of social transfers in 53 rich and middle-incomecountries, using microdata from 479 household surveys harmonized by LIS. My results showthat the relationship between the redistribution obtained by social transfers and their pro-gressivity is non-monotonic and is contingent on initial policy positions: welfare states thatfocused on the poor have grown bigger and more egalitarian by moving up the income ladderto include richer constituencies, while welfare states that focus on the rich are unable to reachdown the income ladder and remain stuck at very low levels of redistribution.This reflects how social policies shape distributive conflicts: expanding upwards in theincome distribution narrows the gap between contributors and beneficiaries, easing distribu-tive conflict and allowing welfare state expansion. In contrast, expanding downwards draws aclear gap between contributors and beneficiaries, making welfare state politics zero-sum. Thisfits with evidence on the long-term evolution of universal welfare states - as they grew frommeans-tested cores to earnings-related universalism - and countries with elitist social policies,exemplified by Latin American countries, that remain captured by the middle classes andthe rich. In short, my results reinforce the idea that increases in redistribution are driven bystatus-preserving considerations - not by attempts at soaking the rich.

     
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    Schriftenreihe: LIS working paper series ; no. 815
    Schlagworte: redistribution; social transfers; distributive conflict; policy-feedback
    Umfang: 1 Online-Ressource (circa 41 Seiten), Illustrationen
  19. Coronagraben in Switzerland
    culture and social distancing in times of COVID-19
    Autor*in: Deopa, Neha; Fortunato, Piergiuseppe
    Erschienen: 2021
    Verlag:  Global Labor Organization (GLO), Essen

    Social distancing measures help contain the spread of COVID-19 but the actual compliance has varied substantially across space and time. We ask whether cultural differences underlie this heterogeneity using mobility data across Switzerland between... mehr

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    Social distancing measures help contain the spread of COVID-19 but the actual compliance has varied substantially across space and time. We ask whether cultural differences underlie this heterogeneity using mobility data across Switzerland between February and December 2020. We find that German-speaking cantons decreased their mobility for non essential activities significantly less than the French-speaking cantons. However, we find no such significant differences for the bilingual cantons. Contrary to the evidence in the literature, we find that within the Swiss context, high trusting areas exhibited a lower decline in mobility. Additionally, cantons supporting a limited role of the state in matters of welfare also displayed a lower mobility reduction.

     
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    hdl: 10419/235153
    Schriftenreihe: GLO discussion paper ; no. 857
    Schlagworte: Coronavirus; Infektionsschutz; Kulturelle Identität; Soziale Beziehungen; Soziale Werte; Schweiz; COVID-19; culture; social distancing; trust; redistribution; mobility
    Umfang: 1 Online-Ressource (circa 46 Seiten), Illustrationen
  20. Baseline results from the EU28 EUROMOD
    2017-2020 / Jack Kneeshaw with Diego Collado, Nicolo Framarin, Katrin Gasior, Holguer Xavier Jara Tamayo, Chrysa Leventi, Kostas Manios, Daria Popova, Iva Tasseva
    Autor*in: Kneeshaw, Jack; Collado, Diego; Framarin, Nicolo; Gasior, Katrin; Jara, H. Xavier; Leventi, Chrysa; Manios, Kostas; Popova, Daria; Tasseva, Iva
    Erschienen: January 2021
    Verlag:  Institute for Social and Economic Research, University of Essex, Colchester, Essex, UK

    This paper presents baseline results from the latest version of EUROMOD (version I3.0+), the tax-benefit microsimulation model for the EU. First, we briefly report the process of updating EUROMOD. We then present indicators for income inequality and... mehr

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    This paper presents baseline results from the latest version of EUROMOD (version I3.0+), the tax-benefit microsimulation model for the EU. First, we briefly report the process of updating EUROMOD. We then present indicators for income inequality and risk of poverty using EUROMOD and discuss the main reasons for differences between these and EU-SILC based indicators. We further compare EUROMOD distributional indicators across all EU 28 countries and over time between 2017 and 2020. Finally, we provide estimates of marginal effective tax rates (METR) for all 28 EU countries in order to explore the effect of tax and benefit systems on work incentives at the intensive margin. Throughout the paper, we highlight both the potential of EUROMOD as a tool for policy analysis and the caveats that should be borne in mind when using it and interpreting results. This paper updates the work reported in Kneeshaw (2020).

     
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    hdl: 10419/259517
    Übergeordneter Titel: Baseline results from the EU28 EUROMOD - Alle Bände anzeigen
    Schriftenreihe: EUROMOD working paper series ; EM 21, 01
    Schlagworte: microsimulation; redistribution; tax-benefit system; poverty; inequality; work incentives
    Umfang: 1 Online-Ressource (circa 43 Seiten), Illustrationen
  21. Assessing the distributional impact of lowering the value-added tax rate for standard-rated items in Tanzania and options for recouping revenue losses
    Autor*in: Kisanga, Elineema; Leyaro, Vincent; Matengo, Wahabi; Noble, Michael; Barnes, Helen; Wright, Gemma
    Erschienen: February 2021
    Verlag:  United Nations University World Institute for Development Economics Research, Helsinki, Finland

    This paper explores the distributional impact of lowering the value-added tax rate for standard-rated items in Tanzania Mainland. Using a static tax-benefit microsimulation model- TAZMOD-which is underpinned by data derived from the Household Budget... mehr

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    This paper explores the distributional impact of lowering the value-added tax rate for standard-rated items in Tanzania Mainland. Using a static tax-benefit microsimulation model- TAZMOD-which is underpinned by data derived from the Household Budget Survey 2017/18, reductions in value-added taxes from 18 per cent to 17 per cent and 16 per cent are simulated. The revenue losses and impact on poverty are estimated. The rules for direct taxes are then modified in order to identify ways in which the revenue loss caused by the lowering of the standard rate of value-added taxes can be recouped.

     
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    ISBN: 9789292569761
    Weitere Identifier:
    hdl: 10419/243364
    Schriftenreihe: WIDER working paper ; 2021, 38
    Schlagworte: value-added tax; microsimulation; redistribution; revenue; Tanzania
    Umfang: 1 Online-Ressource (circa 20 Seiten), Illustrationen
  22. Workers, capitalists, and the government: fiscal policy and income (re)distribution
    Autor*in: Cantore, Cristiano; Freund, Lukas
    Erschienen: April 2020
    Verlag:  Bank of England, London

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    Schriftenreihe: Staff working paper / Bank of England ; no. 858
    Schlagworte: Business cycles; determinacy; government spending shocks; fiscal policy; New Keynesian; labor share; redistribution
    Umfang: 1 Online-Ressource (circa 80 Seiten), Illustrationen
  23. Immigration vs. poverty
    causal impact on demand for redistribution in a survey experiment
    Autor*in: Martinangeli, Andrea F.M.; Windsteiger, Lisa
    Erschienen: 2020
    Verlag:  Verein für Socialpolitik, [Köln]

    In a survey experiment conducted in Germany, we investigate how preferences over both the financing and the provision of redistributive policies are affected by poverty and immigration. We find that while information about poverty has no detectable... mehr

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    In a survey experiment conducted in Germany, we investigate how preferences over both the financing and the provision of redistributive policies are affected by poverty and immigration. We find that while information about poverty has no detectable impact on the progressivity of the respondents' demanded income tax schedule, information about immigration has a sizeable and signi ficant negative impact for middle income respondents. The opposite holds for low income earners, such that effects cancel out at the aggregate level. On the provision side, middle income respondents see public education as a viable response to both poverty and immigration, while low income respondents desire less public expenditure on education due to immigration. These heterogeneities suggest that understanding the relationship between immigration, poverty and demand for redistribution and addressing its pitfalls requires in-depth investigations by population segment.

     
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    hdl: 10419/224537
    Auflage/Ausgabe: This draft: February 19, 2020
    Schriftenreihe: Jahrestagung 2020 / Verein für Socialpolitik ; 29
    Schlagworte: Immigration; poverty; redistribution; survey experiment
    Umfang: 1 Online-Ressource (circa 82 Seiten), Illustrationen
  24. The impact of taxes and wasteful government spending on giving
    Autor*in: Sheremeta, Roman M.; Uler, Neslihan
    Erschienen: 7-22-2020
    Verlag:  Chapman University, Economic Science Institute, [Orange, CA]

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    Schriftenreihe: ESI working papers ; 20, 32
    Schlagworte: charitable giving; tax; waste; redistribution; experiment; public goods provision; neutralit y; income inequality
    Umfang: 1 Online-Ressource (circa 53 Seiten), Illustrationen
  25. The inheritance and gift tax in Germany reform potentials for tax revenue, efficiency and distribution
    Autor*in: Beznoska, Martin; Hentze, Tobias; Stockhausen, Maximilian
    Erschienen: February 25, 2020
    Verlag:  Verein für Socialpolitik, [Köln]

    The inheritance tax is often seen as an effective tool to reduce wealth inequality, to raise public budgets if needed, and to increase incentives to work by lowering the tax burden on labour, which is especially high in Germany according to the OECD.... mehr

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    The inheritance tax is often seen as an effective tool to reduce wealth inequality, to raise public budgets if needed, and to increase incentives to work by lowering the tax burden on labour, which is especially high in Germany according to the OECD. The purpose of this paper is therefore to shed light on the question whether the inheritance tax is a promising tool for fighting wealth inequality without having distorting effects for the economy. For this purpose, the distributional effects of inheritances on the wealth distribution are evaluated for Germany first and are set into comparison with Austria and France using data from the Household Finance and Consumption Survey (HFCS). A change in the German inheritance tax law in 2009 is further used in a difference-in-difference analysis to identify the behavioural effects of the inheritance tax change on the volume of bequests, which are large and robust for different specifications. Second, the insight from part one is applied to design an inheritance tax reform for Germany. The potential tax revenue of the reform can be estimated by using the data from the inheritance and gift tax statistics for Germany. A revenue shift from income to inheritance tax could be used to increase work incentives by cutting the marginal tax rates for the working population. However, it turns out that taxing inheritances is accompanied by significant behavioural responses of donors via tax planning. Furthermore, the introduction of a flat tax model with a broad tax base would not generate large enough additional revenue to foster relevant employment effects.

     
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    Schriftenreihe: Jahrestagung 2020 / Verein für Socialpolitik ; 8
    Schlagworte: Inheritance taxation; wealth distribution; redistribution; inequality; labour supply
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