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1.
The Lorenz curve of income after tax is known to dominate the one before tax for all given pre-tax income distributions, if, and only if, average tax liability is increasing with income (Jakobsson 1976; Eichhorn et al. 1984). It is shown in this note that the absolute inequality of incomes (Kolm 1976) is unambiguously reduced by taxation if, and only if, tax liability is increasing with income.It is a pleasure to acknowledge the intellectual debt I owe to W. Eichhorn, H. Funke, and W. F. Richter whose result on progressive taxation and income inequality stimulated the present research. I am grateful to an anonymous referee whose comments on an earlier draft improved the paper.  相似文献   

2.
A welfarist way of allocating resources consists in 1) equipping individuals with comparable indices of their well-being and 2) applying a unique aggregation rule to individual well-being levels. An equality of opportunity way of allocating resources consists in 1) making the distinction between personal characteristics which are under and beyond individuals control, and 2) decreasing inequalities due to differences in characteristics beyond individuals control. We show that under the proviso that indifferent individuals should not influence social judgements, welfarist and equal opportunity judgements on resource allocation are equivalent.This paper presents research results of the Belgian Program on Interuniversity Poles of Attraction initiated by the Belgian State, Prime Ministers Office, Science Policy Programming. I thank seminar participants at the Institute for Advanced Study and especially Eric Maskin for their comments, Louis Gevers and Yves Sprumont for stimulating discussions, and Walter Bossert, Marc Fleurbaey and two anonymous referees for detailed remarks and suggestions.  相似文献   

3.
This paper derives optimal commodity taxes in a two-class economy based on -equitability. An allocation is -equitable if no agent envies a proportion of the bundle of any other agent. We examine the properties of Pareto undominated allocations in a class of -equitable allocations. We first show that the consistency between envy reduction and enhancement of the low-skilled agents utility depends on 1) the income elasticity of leisure 2) the degree of preference and skill differences. On the optimal tax rule, we can show the following. When the envy constraint is binding, ceteris paribus, the goods preferred by the low skilled agent and of high Hicksian elasticities are taxed more heavily. The optimal commodity tax is uniform if, in addition to weak separability, sub-utility of the goods is homothetic.  相似文献   

4.
This paper focuses on the measurement of socioeconomic inequality of health between countries and its evolution over time, by means of population-weighted indicators. We show that rank-dependent indicators of inequality can be highly sensitive to small changes in the socioeconomic variable when estimating inequality in samples consisting of countries with large differences in population weights. Since larger countries count more than smaller countries, changes in the former tend to have bigger effects than changes in the latter. When using rank-dependent indicators, however, the sensitivity to small changes in the variable which is used for ranking can be so extreme, that the indicator may suggest trend reversals in inequality which do not really exist. An empirical study shows that this is not a freak case. The use of rank-dependent indicators may therefore produce misleading results when it comes to the measurement of population-weighted between-country inequality. We propose a simple diagnostic test to check how sensitive rank-dependent indices are to small changes in the variable used for ranking.  相似文献   

5.
This article explores a promising theoretical approach for reassessing the relationship between inequality and economic growth. The article draws some insights from the influential inverted U-curve hypothesis originally advanced by Simon Kuznets, but drastically recasts the original arguments by shifting two fundamental premises. First, retaining Kuznets’s emphasis on the importance of economic growth in generating demographic transitions between existing and new distributional arrays, we argue that a “constant drive toward inequality” results after replacing a Schumpeterian notion of “creative destruction” for the dualistic assumptions in Kuznets’s model. Second, while Kuznets devoted considerable attention to the impact of institutions on distributional outcomes, we argue that institutions should be understood as relational and global mechanisms of regulation, operating within countries while simultaneously shaping interactions and flows between nations. The article argues that economic growth, unfolding through institutions embedded in time and space, produces a constant drive towards inequality that results in a multiple and overlapping matrix of distributional arrays, an overall income distribution (e.g., within and between countries) that is both systemic and historical.  相似文献   

6.
In this paper, we introduce a sufficient condition on the domain of admissible preferences of a social choice mechanism under which the properties of individual and coalitional strategyproofness are equivalent. Then, we illustrate the usefulness of this general result in the case where a fixed budget has to be allocated among several pure public goods. We would like to express our deepest gratitude to our referee for an extremely careful and detailed report. His/her challenging questions did force us to be more acute on the scope of validity and the limits of our result. We would like also to thank Bernardo Moreno for pointing out a mistake in the statement of Theorem 1 as it was formulated in an earlier version and for sending a copy of his joint work with Barbera et al. (2008). This is the only one paper we know of, offering an alternative systematic analysis of the question explored in our paper.  相似文献   

7.

Despite the apparent similarity between stimulus equivalence and verbal behavior, these phenomena have been described in different terms. With different terminologies for each phenomenon, the precise nature of their relationship is difficult to determine. To explore this relationship, this paper first defines stimulus equivalence using a synthesis of the mathematical definition of the equivalence relation and Sidman and Tailby’s (1982) definition. Selected examples of stimulus equivalence are then described as verbal behavior using Skinner’s (1957) terminology. The paper then cites instances of verbal behavior that cannot be described as stimulus equivalence and considers whether there are instances of stimulus equivalence that cannot be described as verbal behavior.

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8.
9.
The parametric class of inequality measures examined in what follows contains, as extreme special cases, the inequality measures that are homogeneous of degree zero (concept of relative inequality) and those that leave inequality unchanged when all incomes, say, are increased by the same amount (concept of absolute inequality). The intermediate concepts studied here have the property that multiples of convex combinations of proportional and absolute changes (in all incomes) leave inequality unchanged.The author is indebted to Janos Aczél, James Foster, Andreas Pfingsten, Anthony Shorrocks, and Peter Volkmann who provided helpful comments.  相似文献   

10.
Based on the ethical principle of equality of opportunity, this paper presents a measure of the welfare loss that is caused by an unfair distribution of a particular outcome (income, health, education, etc). The key idea is that a fair society should produce outcomes that depend on individuals’ effort and not on their external circumstances such as gender, socioeconomic background, etc. We propose measuring inequality of opportunity as the welfare loss attributed to the outcome differences among individuals who exert a similar level of effort. Our results are in line with those aspects of fairness literature that give priority to the ex post compensation approach to equality of opportunity. Finally, we present an empirical application for the measurement of the welfare loss in the income distribution in Europe. We have observed a high degree of heterogeneity among European countries. The welfare loss due to inequality of opportunity ranges in those, from basically zero to almost one fifth of their potential welfare.  相似文献   

11.
Global carbon pricing can yield revenues which are large enough to create significant global pro-poor redistributive opportunities. We analyze alternative multidecade growth trajectories from 2015 to 2105 for major global economies with carbon tax rates designed to stabilize emissions in the presence of both continued country growth and autonomous energy use efficiency improvement. In our central case analysis, revenues from globally internalizing carbon pricing rise to 8 % and then fall to 6 % of gross world product. High growth in India and China reduces global inequality and poverty strongly over time, but important incremental redistributive effects can be achieved using global carbon pricing revenues. Taking into account both between-country effects and previous literature estimates of within-country effects, a global carbon tax alone tends to be regressive in its global incidence. However, if its revenues are redistributed globally via equal per capita transfers, in our central case the Gini coefficient for world income falls by about 3 % and the share of the bottom decile rises by 81 % on average from 2015 to 2105. The population living in poverty falls by 16 % in 2015. Going further, global poverty could be eliminated entirely by 2015 according to our calculations if one third of global carbon tax revenues were redistributed directly to the poorest individuals.  相似文献   

12.
During the last decades, value added taxation (VAT) has become widely used. Introducing or widening VAT may have important consequences for third sector organisations. There is no consistent, widely-accepted theory regarding the treatment of non-governmental organisations (NGOs) under VAT. International comparisons are difficult to make. The general scope of VAT, what goods and especially what services are included in the tax base, may be more important to NGOs than the direct concessions granted them. To comprehend how VAT may affect NGOs, it is necessary to understand the general mechanism and some of the technical details of VAT, such as registration thresholds and accounting requirements. There is a tendency for the legislature to widen the tax base and make VAT as general as possible. Tax administrative considerations may acquire the character of absolute principles. When VAT is introduced or widened, it may be important for NGOs to demonstrate how their tax bill has been changed as a possible unintended side-effect due to the administrative need to make VAT as comprehensive as possible.I have received valuable comments from Myles McGregor-Lowndes and two anonymous reviewers ofVoluntas.  相似文献   

13.
The allocation of work effort within the market economy will be unaffected by taxation if all returns from labor market activity are taxed equally. However, if the earnings from certain types of market employment are taxed at relatively lower rates, labor will shift into these areas until after-tax earnings are equal across all types of employment. This paper presents evidence suggesting that income taxation induces labor to move from high- to low-tax geographic areas and from wage and salaried jobs into self-employment activities. By affecting the allocation of market labor, the income tax generates a welfare loss in addition to that resulting from the tax’s effect on total work effort.  相似文献   

14.
In economies with Ramsey taxation, decreasing returns to scale, and private ownership, we show that second-best production efficiency is desirable when the grouping of private firms induced by the profit taxation power of the government is at least as fine as the grouping of firms induced by the institutional rules of profit distribution in the economy. The classic results of Dasgupta and Stiglitz (Rev Econ Stud 39:87–103, 1972) (of firm-specific profit taxation) and Diamond and Mirrlees (Am Econ Rev 61:8–27, 1971a; Am Econ Rev 61:261–278, 1971b) and Guesnerie (A contribution to the pure theory of taxation, 1995) (of uniform 100 % profit taxation) follow as special cases of our model. Moreover, second-best analysis shows that optimal profit taxation is a substitute for optimal intermediate input taxation. In smooth economies, proportional, lump-sum, and affine modes of profit taxation are equivalent. We rework Mirrlees (Rev Econ Stud 39:105–111, 1972) counterexample, which is posed in the context of a non-smooth economy, to show that second-best production efficiency continues to remain desirable under an affine structure of profit taxation.  相似文献   

15.
ABSTRACT

The discipline-defining claim that anarchy leads inevitably to security-competition and war between states is unsustainable. This article investigates whether the concept of multiplicity can offer a reintegrated account of insecurity in world politics. As highlighted by rational choice approaches, substantive conflicts of interest are a necessary condition for organized violence to be a permanent possibility within, across and between societies. A materialist argument is presented that the most enduring incompatible interests arise from clashes over the rules of economic appropriation and redistribution, and the appropriate boundaries between social groups. Historically, unevenness and the possibility for exploitation have created structural pressures towards simultaneous social stratification and the institutionalization of inter-societal warfare. Because of the central importance of social boundaries for structural inequalities, multiplicity has profound implications for both patterns of organized violence and the fundamental issue in the study of politics: who gets what, when and how.  相似文献   

16.
17.
While most emerging economies have been characterised by persistence/growth of inter-household economic inequality in recent decades, and simultaneous poor performance on gender equality, the intersecting relationship between these two trends so far has not received much attention. This article is an initial attempt look at this relationship, showing how gender inequality has both contributed to, and been affected by, growing economic inequality. It focuses on eight emerging economies – Brazil, Russia, India, China, South Africa, Mexico, Indonesia, and Turkey (dubbed the BRICSAMIT countries). The article analyses Gini coefficient trends and Global Gender Gap Index trends, and draws in addition on insights gained from seven exploratory interviews with Oxfam colleagues and partners working on women's rights in the considered countries. It concludes with a reflection on the possible future policy agenda that would allow one to simultaneously address the issues of gender inequality and economic inequality in the analysed countries.  相似文献   

18.
Temkin (1986, 1993) set out a philosophical basis for the analysis of income inequality that provides an important alternative to the mainstream welfarist approach. We show that the Temkin principles can be characterised by a parsimonious axiomatic structure and we use this structure to derive a new class of inequality indices and an inequality ordering. This class of indices has a family relationship to well-known measures of inequality, deprivation and poverty. The ordering is shown to have properties analogous to second-order dominance results.We would like to acknowledge financial support by the Training and Mobility of Researchers Programme of the European Communities, grant #ERBFMRXC T980248 (Living Standards, Inequality and Taxation), and to thank STICERD for hosting Ebert in order to facilitate our collaboration. Ralph Bayer helped greatly in preparation of the figures. We are grateful for comments from Yoram Amiel, Kurt Devooght and Alain Trannoy and from participants at workshops in Warwick, Bocconi, the LSE and Venice. We also wish to acknowledge the helpful comments of the referees of this journal.  相似文献   

19.
In the past 30 years, economic inequality has increased to unprecedented levels, and is generating widespread public concern among orthodox, as well as leftist and feminist, thinkers. This article explores the gender dimensions of growing economic inequality, summarises key arguments from feminist economics which expose the inadequacy of current mainstream economic analysis on which ‘development’ is based, and argues for a ‘gender and equality’ approach to economic and social policy in both the global North and South.  相似文献   

20.
Strong assumptions are usually needed to guarantee the existence of a Condorcet winner in majority voting games. The theoretical literature has developed various solution concepts to accommodate the general absence of Condorcet winner, but very little is known on their economic implications. In this paper, I select three such concepts (the uncovered set, the bipartisan set and the minmax set), defined as game-theoretical solution concepts applied to a Downsian electoral competition game. These concepts are then computed by means of simulations in a simple model of purely redistributive taxation, where factor supply varies with net factor rewards. All three concepts give rather sharp predictions and are not too sensitive to small variations of the preference profiles. Received: 29 December 1997/Accepted: 26 August 1999  相似文献   

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