منابع مشابه
Optimal Progressivity
To this point, we have assumed that all individuals are the same. To consider the distributional impact of the tax system, we will have to alter that assumption. We have seen that di¤erential lump sum transfers can move the economy along the Pareto frontier. However, the fact that a point like A (Figure 11) is Pareto e¢ cient does not necessarily imply that it is better than point B. As Samuels...
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This paper develops a positive theory of taxation in a federation of states. Its main motivation is to explain two facts about tax schedules in the US. The first one is that states’ income tax rates are relatively low compared to federal income tax rates, in most cases below 5%. The second one is that the overall effective tax schedule at the state level is regressive in every state. The result...
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Two agents have to choose one of three alternatives. Their ordinal rankings of these alternatives are commonly known among them. The rankings are diametrically opposed to each other. Ex-ante efficiency requires that they reach a compromise, that is choose the alternative which they both rank second, if and only if the sum of their von Neumann Morgenstern utilities from this alternative exceeds ...
متن کاملMeasuring progressivity of health care payments Introduction
Who pays for health care? To what extent are payments toward health care related to ability to pay? Is the relationship proportional? Or is it progressive; do health care payments account for an increasing proportion of ability to pay (ATP) as the latter rises? Or, is there a regressive relationship, in the sense that payments comprise a decreasing share of ATP? The policymaker’s preferred rela...
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What shapes the optimal degree of progressivity of the tax and transfer system? On the one hand, a progressive tax system can counteract inequality in initial conditions and substitute for imperfect private insurance against idiosyncratic earnings risk. At the same time, progressivity reduces incentives to work and to invest in skills, and aggravates the externality associated with valued publi...
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ژورنال
عنوان ژورنال: Pragmatics
سال: 2012
ISSN: 1018-2101,2406-4238
DOI: 10.1075/prag.22.1.05kee