scholarly journals Redistributive Effects of the Taxation of Couples and Families: A Microsimulation Study of Income Tax

2021 ◽  
pp. 21-39
Author(s):  
Mathias André ◽  
Antoine Sireyjol
Keyword(s):  
Income Tax ◽  
Redistributive Effects

Redistributive Effects in a Dual Income Tax System

2013 ◽  
Vol 69 (2) ◽  
pp. 148 ◽  
Author(s):  
Arnaldur Sölvi Kristjánsson
Keyword(s):  
Income Tax ◽  
Tax System ◽  
Dual Income Tax ◽  
Dual Income ◽  
Redistributive Effects

Evaluating social welfare and redistributive effects of Spanish personal income tax reform

2004 ◽  
Vol 36 (14) ◽  
pp. 1561-1568 ◽  
Author(s):  
Juan M. Castañer ◽  
Jorge Onrubia * ◽  
Raquel Paredes
Keyword(s):  
Social Welfare ◽  
Income Tax ◽  
Tax Reform ◽  
Personal Income ◽  
Personal Income Tax ◽  
Redistributive Effects ◽  
Income Tax Reform

scholarly journals Measuring the Redistributive Effects of China's Personal Income Tax

2018 ◽  
Vol 5 (2) ◽  
pp. 220-234 ◽  
Author(s):  
Li Du ◽  
ZhongXiang Zhang
Keyword(s):  
Income Tax ◽  
Personal Income ◽  
Personal Income Tax ◽  
Redistributive Effects

scholarly journals Tax reforms and income inequality in former Yugoslav countries: Escaping the avant-garde neoliberalism in the income tax policy

2021 ◽  
Vol 68 (2) ◽  
pp. 231-252
Author(s):  
Jelena Zarkovic-Rakic ◽  
Marko Vladisavljevic
Keyword(s):  
Income Inequality ◽  
Income Tax ◽  
Tax Reforms ◽  
Avant Garde ◽  
Top Incomes ◽  
Low Incomes ◽  
Income Tax Policy ◽  
Microsimulation Modeling ◽  
Redistributive Effects ◽  
Income Tax Reform

After the breakup of former Yugoslavia Croatia, Serbia and Slovenia followed different income tax reform trajectories that could explain currently different levels of income inequality in these countries. Our paper analyzes redistributive effects of introducing progressive tax systems, like the ones currently implemented in Slovenia and Croatia, in the Serbian context. Using microsimulation modeling and Survey on Income and Living Conditions data for 2017 our results suggest that implementation of both Croatian and Slovenian tax system would yield lower levels of income inequality and poverty if applied in Serbia. Slovenian system achieves larger decrease in inequality due to higher tax burden on the top incomes and brings significant increase in tax revenues. Croatian tax schedule achieves stronger decrease in poverty as more generous personal allowance exempt higher portions of low incomes from labour taxes.

scholarly journals The redistributive effects of personal taxes and social benefits in the Republic of Serbia

2014 ◽  
Vol 59 (203) ◽  
pp. 91-117
Author(s):  
Srdjan Djindjic
Keyword(s):  
Social Security ◽  
Income Tax ◽  
Social Benefits ◽  
Personal Income Tax ◽  
Personal Taxes ◽  
Social Security Contributions ◽  
Fiscal System ◽  
The Republic ◽  
Redistributive Effects ◽  
Redistributive Effect

In this paper we measure the influence of the instruments of Serbia?s fiscal system - personal taxes (personal income tax and social security contributions) and social benefits (means tested and nonmeans tested) - on income redistribution, using the latest data from the Household Budget Survey 2012. We analyse the redistributive effects of the fiscal system for the year 2013 and of the fiscal system that has been functioning since 1st January 2014. We find that the redistributive effect reduces income inequality by about 50% in both observed years. Social benefits create 98% of vertical redistribution (2013), whereas personal taxes initiate 2% (2013). State pensions, means-tested social benefits, and social security contributions are most important in reducing inequality in Serbia (2013). The partial fiscal reform (2014) has not changed the rank of the focused fiscal instruments.

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