Wage Discrimination and Tax Progressivity

2021 ◽  
pp. 1-32
Author(s):  
INSOOK LEE

How does wage discrimination affect tax progressivity? To address this, optimal tax progressivity is characterized in an economy where individuals have different levels of ability and some of the individuals face wage discrimination. A decrease in wage discrimination reduces optimal tax progressivity, while an increase in ability inequality raises it. When pre-tax income inequality increases, tax progressivity can decrease. Moreover, interaction effect on tax progressivity of wage discrimination and ability inequality is negative. These findings hold whether social planners or voters decide tax progressivity. The empirical analysis with panel data of Organisation for Economic Co-operation and Development economies provides evidence supportive of the theoretical findings.

2017 ◽  
Vol 17 (3) ◽  
pp. 651-685 ◽  
Author(s):  
Gilberto Antonelli ◽  
Pinuccia P Calia ◽  
Giovanni Guidetti

Abstract The article analyses the role of institutions in the determination of income inequality in a sample of OECD countries. Basing on the seminal approach by Amable, the article discusses the theoretical definition of model of capitalism. The basic idea is that each model of capitalism is defined by the cobweb of complementary relationships established among different institutions. Using a set of statistical indicators of the operation of institutions in two different years, 1995 and 2010, the empirical analysis points out five models of capitalism and exhibits how their composition has changed in this lapse of 15 years. In the following sections of the article, we investigate the role played by the model of capitalism in the determination of income distribution, measured through a standard Gini index. After controlling for a set of variables, the econometric evidence shows that different models of capitalism present significantly different levels of income inequality.


Author(s):  
Yaling Zhu ◽  
Huifang Zhang

Taking into account the three-sector general equilibrium perspective of the government, business, and household sectors and taking government public goods investment as intermediary; this article builds mathematical models of local governmental competition and three-sector consumption. It also theoretically analyzes the impacting path of local governmental competition, causing increased investment in public goods, thereby reducing consumption. At the same time, based on the model of China's provincial panel data from 1993 to 2015, the empirical analysis shows that a 1% increase in the level of competition among local governments will result in a corresponding decrease of 0.757% in total consumption, 0.348% in governmental competition, 0.340% in business consumption and 0.366% in household consumption. Local governmental competition leads to the government's tendency to invest in public goods and reduces the regional consumption, which especially damages the consumption capacity of the household sector.


Author(s):  
Ana Caetano

The main goal of this paper is to present a theoretical proposal for the empirical analysis of personal reflexivity. Considering the challenges posed by the study of reflexivity, the contributions of different authors from sociology are discussed. A model for the analysis of the reflexive processes at the individual level is then proposed, based on the articulation between elements of critical realism and propositions fromdispositionalist theory and structuration theory. This model distinguishes internal and external dimensions of action and it is structured around different levels of analysis.


2019 ◽  
Vol 11 (1) ◽  
pp. 1-19
Author(s):  
Paula Wojcikiewicz Almeida

Abstract This article evaluates the judicial dialogue between the International Court of Justice (ICJ) and the Inter-American Court of Human Rights (IACtHR). It aims to discuss, on the one hand, the use of the ICJ jurisprudence in the case law of the Inter-American Court and the use of the IACtHR jurisprudence in the case law of the ICJ, on the other hand. Being aware that the ICJ and the IACtHR are placed in different levels and possess structural differences, the judicial dialogue between these two courts is inevitably marked by asymmetries. The empirical analysis of the interaction between the ICJ and the IACtHR aims to identify the functions of the judicial dialogue, which encompass the general cross-fertilization function and the function of enhancing the persuasiveness, authority or legitimacy of individual judicial decisions.


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