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  1. The distributional effects of fiscal consolidation
    Published: 2013
    Publisher:  IMF, Washington, DC

    This paper examines the distributional effects of fiscal consolidation. Using episodes of fiscal consolidation for a sample of 17 OECD countries over the period 1978–2009, we find that fiscal consolidation has typically had significant distributional... more

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    This paper examines the distributional effects of fiscal consolidation. Using episodes of fiscal consolidation for a sample of 17 OECD countries over the period 1978–2009, we find that fiscal consolidation has typically had significant distributional effects by raising inequality, decreasing wage income shares and increasing long-term unemployment. The evidence also suggests that spending-based adjustments have had, on average, larger distributional effects than tax-based adjustments

     
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    Source: Staatsbibliothek zu Berlin
    Language: English
    Media type: Ebook
    Format: Online
    ISBN: 9781475551945
    Other identifier:
    Series: IMF working paper ; 13/151
    Subjects: Haushaltskonsolidierung; Einkommensverteilung; Verteilungswirkung; OECD-Staaten
    Scope: Online-Ressource (23 S.), graph. Darst.
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    Description based upon print version of record

    Cover; Contents; I. Introduction; II. Data; A. Inequality, Income Shares and Unemployment; B. Fiscal Consolidation Episodes; C. Inequality and Fiscal Consolidation; III. Empirical Methodology; IV. Results; A. Gini Coefficient for Disposable Income; Spending versus taxes-based consolidation episodes; B. Wage vs. Profit and Rent Income; C. Short vs. Long-term Unemployment; V. Conclusions and Policy Implications; References; Figures; 1. Cumulative Change in the Gini Coefficient before and after Consolidation Measures

    2. Cumulative Change in the Share of Wage Income in GDP before and after Consolidation Measures (% of GDP)3. The Effects of Fiscal Consolidation on Inequality; 4. The effects of Fiscal Consolidation on Inequality - Robustness Check for Different Set of Controls; 5. The Effects of Fiscal Consolidation on Inequality-Robustness Check for Different Lags; 6. The Effects of Fiscal Consolidation on Inequality-Spending vs. Taxes-based Measures; 7. The Effects of Fiscal Consolidation on Wage Income; 8. The Effects of Fiscal Consolidation on Wage vs. Profit and Rent Income

    9. The Effects of Fiscal Consolidation on Wage Income-spending vs. Taxes Based Measures (percent change)10. The Effects of Fiscal Consolidation on Short and Long-term Unemployment; Appendix; Table A1. Descriptive Statistics and Sources
  2. Tributación en Colombia
    reformas, evasión y equidad : notas de estudio
    Author: Concha, Tomás; Ramírez J., Juan Carlos; Acosta Navarro, Olga Lucía
    Published: [2017]
    Publisher:  Naciones Unidas, CEPAL, Santiago

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    Ibero-Amerikanisches Institut Preußischer Kulturbesitz, Bibliothek
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    Source: Union catalogues
    Language: Spanish
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 11362/43133
    LC/TS.2017/137
    LC/BOG/TS.2017/1
    Series: Serie estudios y perspectivas ; 35
    Subjects: Steuersystem; Steuerreform; Steuereinnahmen; Steuervermeidung; Verteilungswirkung; Kolumbien; Lateinamerika; Karibischer Raum
    Scope: 1 Online-Ressource (circa 53 Seiten), Illustrationen
  3. An application of distribution-neutral fiscal policy
    Author: Gupta, Sanjeev; Marjit, Sugata; Sarkar, Sandip
    Published: January 2018
    Publisher:  International Monetary Fund, [Washington, D.C.]

    Distribution neutral fiscal policy refers to a structure of taxes and transfers that keep the income distribution unchanged even after positive or negative shocks to an economy. This is referred to as a Strong Pareto Superior (SPS) allocation which... more

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    Distribution neutral fiscal policy refers to a structure of taxes and transfers that keep the income distribution unchanged even after positive or negative shocks to an economy. This is referred to as a Strong Pareto Superior (SPS) allocation which improves the standard Pareto criterion by keeping the degree of inequality, but not the absolute level of income intact. We apply this methodology to India to compute SPS tax rates and determine their proximity to actual tax rates. Limited available data on income and expenditure shows that the official policies so far are close to desired benchmark level. Our methodological contribution will be enriched further with more detailed income tax and transfer data

     
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  4. Chancen der Globalisierung - für wen?
    Author: Wohlmuth, Karl
    Published: 2003
    Publisher:  IWIM, Inst. für Weltwirtschaft und Internat. Management, Univ., Bremen

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    Institut für Seeverkehrswirtschaft und Logistik, ISL InfoCenter/Bibliothek
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    working papers
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    Source: Union catalogues
    Language: German
    Media type: Book
    Format: Print
    RVK Categories: QB 910 ; QM 000
    Series: Berichte aus dem Weltwirtschaftlichen Colloquium der Universität Bremen ; 81
    Subjects: Globalisierung; Lohnstruktur; Nord-Süd-Beziehungen; Internationale Wirtschaftspolitik; Welt; Verteilungswirkung; Globalization; International economic relations
    Scope: 73 S, a
    Notes:

    Literaturverz. S. 58 - 61
  5. Overcoming wealth inequality by capital taxes that finance public investment
    Author: Mattauch, Linus; Klenert, David; Stiglitz, Joseph E.; Edenhofer, Ottmar
    Published: October 2018
    Publisher:  National Bureau of Economic Research, Cambridge, MA

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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Print
    Series: Working paper series / National Bureau of Economic Research ; 25126
    Subjects: Vermögensverteilung; Vermögensteuer; Verteilungswirkung; Substitutionselastizität; Arbeit; Kapital; OECD-Staaten
    Scope: 50 Seiten, Illustrationen
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    Erscheint auch als Online-Ausgabe
  6. Umverteilung in der Gesetzlichen Krankenversicherung
    Status quo und Perspektiven der Ausgestaltung
    Author: Zimmermann, Anne
    Published: 2007
    Publisher:  Univ., Inst. für Wirtschaftspolitik, Köln

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    Deutsches Zentrum für Altersfragen e.V. (DZA), Bibliothek
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    Source: Staatsbibliothek zu Berlin
    Language: German
    Media type: Dissertation
    Format: Print
    ISBN: 3933812208; 9783933812209
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    9783933812209
    RVK Categories: QX 700 ; QX 710
    DDC Categories: 360
    Series: Untersuchungen zur Wirtschaftspolitik ; 132
    Subjects: Gesetzliche Krankenversicherung; Verteilungspolitik; Umverteilung; Verteilungswirkung; Theorie; Deutschland; National health insurance; Wealth; Distribution (Economic theory)
    Scope: XVI, 279 S., 210 mm x 148 mm, 420 gr.
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    Zugl.: Köln, Univ., Diss., 2007
  7. Umverteilungswirkungen der Familienförderung
    eine Inzidenzanalyse für die Bundesrepublik Deutschland
    Author: Boysen-Hogrefe, Jens
    Published: 2005
    Publisher:  Lorenz-von-Stein-Inst. für Verwaltungswiss., Kiel

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    Staatsbibliothek zu Berlin - Preußischer Kulturbesitz, Haus Unter den Linden
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    Source: Staatsbibliothek zu Berlin
    Language: German
    Media type: Book
    Format: Print
    ISBN: 3936773149
    RVK Categories: QX 200 ; QX 300
    Series: Arbeitspapier / Lorenz-von-Stein-Institut für Verwaltungswissenschaften an der Christian-Albrechts-Universität zu Kiel ; 69
    Subjects: Familienpolitik; Familienbesteuerung; Familienleistungsausgleich; Simulation; Deutschland; Verteilungswirkung; Mikrosimulation
    Scope: XXII, 180 S., graph. Darst.
  8. Backward incidence of environmental regulation in partial equilibrium
    a unified dual approach
    Author: Ebert, Udo
    Published: 2004
    Publisher:  Inst. für Volkswirtschaftslehre, Univ., Oldenburg

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    Universität Potsdam, Universitätsbibliothek
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Print
    RVK Categories: QB 910 ; QH 234
    Series: Array ; 264
    Subjects: Umweltpolitik; Lieferantenmanagement; Externer Effekt; Partielles Gleichgewicht; Beschäftigungseffekt; Theorie; Verteilungswirkung
    Scope: 34 S, graph. Darst
    Notes:

    Literaturverz. S. 18
  9. Fiskalpolitische Determinanten des Volkseinkommens, der Gewinne und der Beschäftigung
    Author: Helmedag, Fritz
    Published: 2006
    Publisher:  Techn. Univ., Fak. für Wirtschaftswiss., Chemnitz

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    Niedersächsische Staats- und Universitätsbibliothek Göttingen
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    Source: Union catalogues
    Language: German
    Media type: Book
    Format: Print
    Series: WWDP / Technische Universität Chemnitz-Zwickau, Fakultät für Wirtschaftswissenschaften ; 74
    Subjects: Finanzpolitik; Funktionelle Einkommensverteilung; Volkswirtschaftliche Gesamtrechnung; Optimale Besteuerung; Theorie; Verteilungswirkung
    Scope: 16 S.
    Notes:

    Zsfassung in engl. Sprache
  10. Higher education funding reforms
    a comprehensive analysis of educational and labour market outcomes in England
    Author: Azmat, Ghazala; Simion, Stefania
    Published: [2018]
    Publisher:  Centre for Economic Performance, London School of Economics and Political Science, London

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    Keine Speicherung
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Series: CEP discussion paper ; no 1529 (February 2018)
    Subjects: Studienfinanzierung; Hochschulreform; Wirkungsanalyse; Bildungsverhalten; Bildungsertrag; Verteilungswirkung; Schätzung; Großbritannien
    Scope: 1 Online-Ressource (circa 57 Seiten), Illustrationen
  11. Safety net investments in children
    Author: Hoynes, Hilary W.; Schanzenbach, Diane Whitmore
    Published: May 2018
    Publisher:  National Bureau of Economic Research, Cambridge, MA

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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    Source: Union catalogues
    Language: English
    Media type: Book
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    Series: Working paper series / National Bureau of Economic Research ; 24594
    Subjects: Soziale Sicherheit; Kinder; Verteilungswirkung; Kinderarmut; Wirkungsanalyse; USA
    Scope: 65 Seiten, Illustrationen
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  12. Soziale Umverteilung in Deutschland
    Bestandsaufnahme und Ansätze zu einer rationalen Neukonzeption
    Author: Pimpertz, Jochen; Horschel, Nicole; Schröder, Christoph
    Published: 2009
    Publisher:  Dt. Inst.-Verl., Köln

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    Alice Salomon Hochschule Berlin, Bibliothek
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    Source: Philologische Bibliothek, FU Berlin; Staatsbibliothek zu Berlin
    Language: German
    Media type: Book
    ISBN: 9783602148318; 9783602454471
    Other identifier:
    9783602148318
    RVK Categories: QB 910 ; QC 200 ; QX 200
    DDC Categories: 330
    Series: IW-Analysen ; 49
    Subjects: Armut; Deutschland; Einkommensverteilung; Reform; Soziale Lage; Soziale Sicherung; Sozialversicherung; Verteilungswirkung; Soziale Sicherheit; Einkommensumverteilung; Sozialversicherung; Umverteilung
    Scope: 116 S., graph. Darst.
    Notes:

    Zsfassung in engl. Sprache
  13. Distributional impact analysis
    toolkit and illustrations of impacts beyond the average treatment effect
    Author: Bedoya, Guadalupe; Bittarello, Luca; Davis, Jonathan; Mittag, Nikolas
    Published: July 2017
    Publisher:  World Bank Group, Development Research Group, Impact Evaluation Team, Washington, D.C.

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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    VS 2 (8139)
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    Series: Policy research working paper ; 8139
    Subjects: Verteilungswirkung; Politikfeldanalyse
    Scope: 1 Online-Ressource (circa 70 Seiten), Illustrationen
  14. The poverty implications of alternative tax reforms
    results from a numerical application to Pakistan
    Author: Feltenstein, Andrew; Mejía Mantilla, Carolina; Newhouse, David Locke; Sedrakyan, Gohar
    Published: August 2017
    Publisher:  World Bank Group, Poverty and Equity Global Practice Group, Washington, D.C.

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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    Series: Policy research working paper ; 8164
    Subjects: Steuerreform; Steuerinzidenz; Verteilungswirkung; CGE-Modell; Pakistan
    Scope: 1 Online-Ressource (circa 49 Seiten), Illustrationen
  15. Fiscal and welfare impacts of electricity subsidies in Central America
    Contributor: Hernández Oré, Marco Antonio (HerausgeberIn); Álvaro Sánchez, Luis (HerausgeberIn); Sousa, Liliana D. (HerausgeberIn); Tornarolli, Leopoldo (HerausgeberIn)
    Published: 2018
    Publisher:  World Bank Group, Washington, DC, USA

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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    C 279729
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    Source: Union catalogues
    Contributor: Hernández Oré, Marco Antonio (HerausgeberIn); Álvaro Sánchez, Luis (HerausgeberIn); Sousa, Liliana D. (HerausgeberIn); Tornarolli, Leopoldo (HerausgeberIn)
    Language: English
    Media type: Book
    Format: Print
    ISBN: 9781464811043
    Other identifier:
    Series: Array
    Subjects: Energiesubstitution; Elektrizitätswirtschaft; Elektrizitätspolitik; Verteilungswirkung; Budgetinzidenz; Mittelamerika
    Scope: xxiv, 192 Seiten, Illustrationen
    Notes:

    Enthält 5 Beiträge
  16. Fiscal implications of central bank balance sheet policies
    Author: Orphanides, Athanasios
    Published: July 8, 2016
    Publisher:  MIT Sloan School of Management, [Cambridge, MA]

    Under ordinary circumstances, the fiscal implications of central bank policies tend to be seen as relatively minor and escape close scrutiny. The global financial crisis of 2008, however, demanded an extraordinary response by central banks which... more

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    Helmut-Schmidt-Universität, Universität der Bundeswehr Hamburg, Universitätsbibliothek
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    Under ordinary circumstances, the fiscal implications of central bank policies tend to be seen as relatively minor and escape close scrutiny. The global financial crisis of 2008, however, demanded an extraordinary response by central banks which brought to light the immense power of central bank balance sheet policies as well as their major fiscal implications. Once the zero lower bound on interest rates is reached, expanding a central bank's balance sheet becomes the central instrument for providing additional monetary policy accommodation. However, with interest rates near zero, the line separating fiscal and monetary policy is blurred. Furthermore, discretionary decisions associated with asset purchases and liquidity provision, as well as with lender-of-last-resort operations benefiting private entities, can have major distributional effects that are ordinarily associated with fiscal policy. In the euro area, discretionary central bank decisions can have immense distributional effects across member states. However, decisions of this nature are incompatible with the role of unelected officials in democratic societies. Drawing on the response to the crisis by the Federal Reserve and the ECB, this paper explores the tensions arising from central bank balance sheet policies and addresses pertinent questions about the governance and accountability of independent central banks in a democratic society

     
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
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    Series: MIT Sloan School working paper ; 5168 (16)
    MIT Sloan Research Paper ; No. 5168-16
    Subjects: Quantitative Lockerung; Niedrigzinspolitik; Regelbindung versus Diskretion; Wirkungsanalyse; Münzgewinn; Schuldenübernahme; Verteilungswirkung; Eurozone; USA
    Scope: 1 Online-Ressource (circa 31 Seiten), Illustrationen
  17. The distribution of environmental damages
    Author: Hsiang, Solomon; Oliva, Paulina; Walker, Reed
    Published: September 2017
    Publisher:  National Bureau of Economic Research, Cambridge, MA

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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    W 1 (23882)
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    Source: Union catalogues
    Language: English
    Media type: Book
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    Series: Working paper series / National Bureau of Economic Research ; 23882
    Subjects: Umweltpolitik; Externer Effekt; Verteilungswirkung; Luftverschmutzung; Entwaldung; Klimawandel; USA
    Scope: 35 Seiten, Illustrationen
    Notes:

    Erscheint auch als Online-Ausgabe
  18. Backward incidence of environmental regulation in partial equilibrium
    a unified dual approach
    Author: Ebert, Udo
    Published: 2004
    Publisher:  Inst. für Volkswirtschaftslehre, Univ., Oldenburg

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    Staats- und Universitätsbibliothek Bremen
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    02.B.5089
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    Niedersächsische Staats- und Universitätsbibliothek Göttingen
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    Gottfried Wilhelm Leibniz Bibliothek - Niedersächsische Landesbibliothek
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    Universitätsbibliothek Rostock
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Print
    RVK Categories: QB 910 ; QH 234
    Series: Array ; 264
    Subjects: Umweltpolitik; Lieferantenmanagement; Externer Effekt; Partielles Gleichgewicht; Beschäftigungseffekt; Theorie; Verteilungswirkung
    Scope: 34 S, graph. Darst
    Notes:

    Literaturverz. S. 18
  19. La composizione familiare e l'imposta sul reddito delle persone fisiche
    un'analisi degli effetti redistributivi e alcune considerazioni sul benessere sociale
    Author: Marino, Maria Rosaria; Rapallini, Chiara
    Published: 2003

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    W 140 (477)
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    Source: Union catalogues
    Language: Italian
    Media type: Book
    Format: Print
    Series: Temi di discussione del Servizio Studi / Banca d'Italia ; 477
    Subjects: Einkommensteuer; Einkommensverteilung; Wohlfahrtsanalyse; Italien; Verteilungswirkung
    Scope: 42 S, graph. Darst
    Notes:

    Zsfassung in engl. Sprache
  20. Chancen der Globalisierung - für wen?
    Author: Wohlmuth, Karl
    Published: 2003
    Publisher:  IWIM, Inst. für Weltwirtschaft und Internat. Management, Univ., Bremen

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    Institut für Seeverkehrswirtschaft und Logistik, ISL InfoCenter/Bibliothek
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    Content information
    Source: Union catalogues
    Language: German
    Media type: Book
    Format: Print
    RVK Categories: QB 910 ; QM 000
    Series: Berichte aus dem Weltwirtschaftlichen Colloquium der Universität Bremen ; 81
    Subjects: Globalisierung; Lohnstruktur; Nord-Süd-Beziehungen; Internationale Wirtschaftspolitik; Welt; Verteilungswirkung; International economic relations; Globalization; Globalization; International economic relations
    Scope: 73 S.
    Notes:

    Literaturverz. S. 58 - 61
  21. Indonesische Preisstützungspolitik für Reis
    Wohlfahrts- und Verteilungswirkungen und entwicklungspolitische Implikationen
    Author: Tampubolon, Jongkers
    Published: 1996
    Publisher:  Institut für Rurale Entwicklung, Göttingen

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    Source: Union catalogues
    Language: German
    Media type: Book
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    RVK Categories: QG 850
    Series: Diskussionspapiere / Institut für Rurale Entwicklung ; 21
    Subjects: Reispolitik; Preisregulierung; Wirkungsanalyse; Wohlfahrtsanalyse; Indonesien; Verteilungswirkung
    Scope: IV, 86 S, graph. Darst
    Notes:

    Literaturverz. S. 75 - 77
  22. La composizione familiare e l'imposta sul reddito delle persone fisiche
    un'analisi degli effetti redistributivi e alcune considerazione sul benesssere sociale
    Author: Marino, Maria Rosaria; Rapallini, Chiara
    Published: 2003
    Publisher:  Banca d'Italia, Roma

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    W 140 (477)
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    Source: Union catalogues
    Language: Italian
    Media type: Book
    Format: Print
    Series: Temi di discussione del Servizio Studi ; 477
    Subjects: Einkommensteuer; Einkommensverteilung; Wohlfahrtsanalyse; Italien; Verteilungswirkung
    Scope: 42 S.
    Notes:

    Zsfassung in engl. Sprache
  23. The German retirement benefit formula
    drawbacks and alternatives = Die Rentenformel in der gesetzlichen Rentenversicherung
    Author: Breyer, Friedrich; Kifmann, Mathias
    Published: 2003
    Publisher:  DIW, Berlin

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    W 620 (326)
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Print
    RVK Categories: QB 910
    Series: Diskussionspapiere / Deutsches Institut für Wirtschaftsforschung, Berlin ; 326
    Subjects: Gesetzliche Rentenversicherung; Versicherungsmathematik; Generationengerechtigkeit; Gerechtigkeit; Deutschland; Verteilungswirkung; Rentenformel
    Scope: 19 S.
    Notes:

    Zsfassung in dt. Sprache
  24. Backward incidence of environmental regulation in partial equilibrium
    a unified dual approach
    Author: Ebert, Udo
    Published: 2004
    Publisher:  Inst. für Volkswirtschaftslehre, Univ., Oldenburg

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    Source: Union catalogues
    Language: English
    Media type: Book
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    RVK Categories: QB 910 ; QH 234
    Series: Array ; 264
    Subjects: Umweltpolitik; Lieferantenmanagement; Externer Effekt; Partielles Gleichgewicht; Beschäftigungseffekt; Theorie; Verteilungswirkung
    Scope: 34 S., graph. Darst.
    Notes:

    Literaturverz. S. 18
  25. Evaluating options for shifting tax burden to top income earners
    Author: Onrubia, Jorge; Picos, Fidel; Rodado, María del Carmen
    Published: November 2016
    Publisher:  European Commission, Sevilla, Spain

    During the last decade, research on income inequality has paid special attention to top income earners. At the same time, top marginal tax rates on upper income earners have declined sharply in many OECD countries. Discussions are still open on the... more

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    During the last decade, research on income inequality has paid special attention to top income earners. At the same time, top marginal tax rates on upper income earners have declined sharply in many OECD countries. Discussions are still open on the relationship between the increase of the income share of the richest and to what extent the tax burden should be shifted towards top income earners. In this paper we analyse these questions by building and computing a theoretical framework using the decomposition by income groups proposed by Lambert and Aronson (1993) and Alvaredo (2011). We show that for three types of revenue-neutral reforms based on Pfähler (1984) the redistributive effect is always higher than before the reform. When the size of the rich group is sufficiently small we also find that the best option is allocating tax changes proportionally to net income, and the worst doing it proportionally to tax liabilities.

     
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    Content information
    Volltext (kostenfrei)
    Volltext (kostenfrei)
    Volltext (kostenfrei)
    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/202242
    Series: JRC working papers on taxation and strucutral reforms ; no 2016, 5
    Subjects: Einkommensverteilung; Einkommensteuertarif; Steuerreform; Verteilungswirkung; Simulation; Spanien; inequality; personal income tax; redistribution; top incomes
    Scope: 1 Online-Ressource (circa 26 Seiten), Illustrationen