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Progressivity

Liam Murphy and Thomas Nagel

in The Myth of Ownership: Taxes and Justice

Published in print:
2002
Published Online:
November 2003
ISBN:
9780195150162
eISBN:
9780199833924
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/0195150163.003.0006
Subject:
Political Science, Political Theory

Considerations of fairness have no direct bearing on the issue of progressivity in tax rates; there is no genuine issue of vertical equity. Whether a proportional, progressive, or a regressive tax ... More


Tax and Welfare

John Hills

in Inequality and the State

Published in print:
2004
Published Online:
January 2005
ISBN:
9780199276646
eISBN:
9780191601644
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/0199276641.003.0007
Subject:
Economics and Finance, Public and Welfare

Discusses tax policy and its relationship with social security. Sets out trends in taxation in the UK over the last 25 years, how these compare with those in other countries, and the relationship ... More


Attitudes toward the Progressivity of Taxes, Corporate Tax, and Estate Tax

Ruben Durante and Louis Putterman

in Improving Public Opinion Surveys: Interdisciplinary Innovation and the American National Election Studies

Published in print:
2011
Published Online:
October 2017
ISBN:
9780691151458
eISBN:
9781400840298
Item type:
chapter
Publisher:
Princeton University Press
DOI:
10.23943/princeton/9780691151458.003.0019
Subject:
Political Science, American Politics

This chapter examines attitudes toward taxation, looking in particular at views about progressivity, taxing big business, and the estate tax. ANES surveys have regularly included some measures about ... More


The Tax Mix Matters Less Than We Thought

Lane Kenworthy

in Progress for the Poor

Published in print:
2011
Published Online:
January 2012
ISBN:
9780199591527
eISBN:
9780191731389
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199591527.003.0008
Subject:
Political Science, Political Economy

To provide transfers and services, governments must tax. In affluent countries the principal sources of government revenue are taxes on income (individual and corporate), payroll, and consumption. ... More


Policy Evaluation

Dale W. Jorgenson, Richard J. Goettle, Mun S. Ho, and Peter J. Wilcoxen

in Double Dividend: Environmental Taxes and Fiscal Reform in the United States

Published in print:
2014
Published Online:
September 2014
ISBN:
9780262027090
eISBN:
9780262318563
Item type:
chapter
Publisher:
The MIT Press
DOI:
10.7551/mitpress/9780262027090.003.0008
Subject:
Economics and Finance, Development, Growth, and Environmental

This chapter presents the simulation results for five increasingly aggressive carbon tax regimes covering all greenhouse gas emissions. Major fiscal reform is viewed from a tax perspective involving ... More


The Rhythms of Comics

Thierry Groensteen

in Comics and Narration

Published in print:
2013
Published Online:
March 2014
ISBN:
9781617037702
eISBN:
9781621039396
Item type:
chapter
Publisher:
University Press of Mississippi
DOI:
10.14325/mississippi/9781617037702.003.0008
Subject:
Literature, Comics Studies

Rhythm is a structuring element of the narrative discourse of comics. Abstract comics can bring out the rhythmic and musical dimension intrinsic to the medium’s formal resources, and its rhythmic ... More


Long-Run Effects of Social Security Reform Proposals on Lifetime Progressivity

Julia Lynn Coronado, Don Fullerton, and Thoma Glass

in The Distributional Aspects of Social Security and Social Security Reform

Published in print:
2002
Published Online:
February 2013
ISBN:
9780226241067
eISBN:
9780226241890
Item type:
chapter
Publisher:
University of Chicago Press
DOI:
10.7208/chicago/9780226241890.003.0006
Subject:
Economics and Finance, Public and Welfare

This chapter employs the Panel Study of Income Dynamics to produce estimates of lifetime incomes for a large sample of individuals, and then calculates the present value of taxes and benefits for ... More


Changing Progressivity as a Means of Risk Protection in Investment-Based Social Security

Andrew A. Samwick (ed.)

in Social Security Policy in a Changing Environment

Published in print:
2009
Published Online:
February 2013
ISBN:
9780226076485
eISBN:
9780226076508
Item type:
chapter
Publisher:
University of Chicago Press
DOI:
10.7208/chicago/9780226076508.003.0010
Subject:
Economics and Finance, Public and Welfare

This chapter illustrates the link between progressivity and risk using a stylized framework based on simulations of earnings trajectories and portfolio returns. The model used in the analysis focuses ... More


Taxing People

William G. Gale

in Fiscal Therapy: Balancing Today's Needs with Tomorrow's Obligations

Published in print:
2019
Published Online:
April 2019
ISBN:
9780190645410
eISBN:
9780190939175
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780190645410.003.0012
Subject:
Economics and Finance, Public and Welfare, Economic Systems

The income tax is the centerpiece of the federal tax system, as explored in this chapter, raising almost half of all federal revenues and making government policies more progressive. Despite – and in ... More


Delicate Matters: Embedded Self-Correction as a Method for Adjusting Possibly Available Inapposite Hearings

Jenny Mandelbaum

in Accountability in Social Interaction

Published in print:
2016
Published Online:
August 2016
ISBN:
9780190210557
eISBN:
9780190210571
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780190210557.003.0004
Subject:
Linguistics, Sociolinguistics / Anthropological Linguistics, Psycholinguistics / Neurolinguistics / Cognitive Linguistics

This chapter examines a practice of “embedded self-correction” deployed to remove a possibly available inapposite hearing in such a way as to not “expose” a possibly delicate matter, nor delay the ... More


What to Do with $200 Billion: Give It Back

Gilbert E. Metcalf

in Paying for Pollution: Why a Carbon Tax is Good for America

Published in print:
2019
Published Online:
January 2019
ISBN:
9780190694197
eISBN:
9780190694227
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780190694197.003.0007
Subject:
Economics and Finance, Development, Growth, and Environmental

This chapter discusses how economists measure the burden of a carbon tax—which households have less spending power because of the tax. It also discusses fairness in the tax code and how the revenue, ... More


Tax Law and Redistribution

Eyal Zamir and Doron Teichman

in Behavioral Law and Economics

Published in print:
2018
Published Online:
June 2018
ISBN:
9780190901349
eISBN:
9780190901387
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780190901349.003.0014
Subject:
Law, Philosophy of Law

This chapter examines the implications of behavioral insights for tax design, taxpayers’ decision-making, and tax compliance. With regard to tax design, the chapter discusses policymakers’ own ... More


Efficiency of what?—Assessing efficiency arguments in the context of tax competition

Peter Dietsch

in Catching Capital: The Ethics of Tax Competition

Published in print:
2015
Published Online:
August 2015
ISBN:
9780190251512
eISBN:
9780190251543
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780190251512.003.0004
Subject:
Philosophy, Political Philosophy, Moral Philosophy

The concept of efficiency is used in different ways in economics. First, the practical relevance of models that conclude that tax competition is either Pareto optimal or not is limited, because we do ... More


The Utilitarian Case against Iterated Bequests

Daniel Halliday

in Inheritance of Wealth: Justice, Equality, and the Right to Bequeath

Published in print:
2018
Published Online:
March 2018
ISBN:
9780198803355
eISBN:
9780191841545
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780198803355.003.0003
Subject:
Philosophy, Political Philosophy, Moral Philosophy

This chapter focuses on the utilitarian preoccupation with regulating inheritance tax proposals according to their incentive effects. The chapter begins by extending the discussion of John Stuart ... More


Social Value, Taxation, and Public Finance

Herbert Hovenkamp

in The Opening of American Law: Neoclassical Legal Thought, 1870-1970

Published in print:
2014
Published Online:
October 2014
ISBN:
9780199331307
eISBN:
9780190204495
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199331307.003.0006
Subject:
Law, Legal History

An important Progressive Era legal-economic debate concerned whether value, or welfare, was “individual” or “social.” The mathematics of marginalism worked only by assuming individual market choice. ... More


Taxing for the Realization of Economic, Social, and Cultural Rights

Olivier De Schutter

in Tax, Inequality, and Human Rights

Published in print:
2019
Published Online:
May 2019
ISBN:
9780190882228
eISBN:
9780190882266
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780190882228.003.0003
Subject:
Law, Human Rights and Immigration

This chapter discusses the application of human rights law to state tax policy, identifying normative principles by which UN human rights treaty supervisory bodies—like the Committee on Economic, ... More


France: How Taxation can Increase Inequality

Nicolas Frémeaux and Thomas Piketty

in Changing Inequalities and Societal Impacts in Rich Countries: Thirty Countries' Experiences

Published in print:
2014
Published Online:
April 2014
ISBN:
9780199687428
eISBN:
9780191767142
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199687428.003.0011
Subject:
Economics and Finance, Public and Welfare

The evolution of inequality in France is specific compared with most OECD countries. Inequality only started to rise at the end of the 1990s after a period of decline during the 1970s and the 1980s. ... More


Introduction and Summary

Diana Furchtgott-Roth

in United States Income, Wealth, Consumption, and Inequality

Published in print:
2020
Published Online:
December 2020
ISBN:
9780197518199
eISBN:
9780197518229
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780197518199.003.0001
Subject:
Social Work, Social Policy

Few topics are more certain to generate a lively debate among any group of individuals than the causes and consequences of income inequality. Economists are prone to similar, although more reasoned ... More


Top Income Shares and the Difficulties of Using Tax Data

Gerald Auten and David Splinter

in United States Income, Wealth, Consumption, and Inequality

Published in print:
2020
Published Online:
December 2020
ISBN:
9780197518199
eISBN:
9780197518229
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780197518199.003.0006
Subject:
Social Work, Social Policy

This chapter reconsiders income methods of estimating of inequality using US tax data. It presents a new approach that accounts for the effects of important social changes, tax reforms, technical tax ... More


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