Abstract:JT03314130Taxes and transfers reduce inequality in disposable income relative to market income. The effect varies, however, across OECD countries. The redistributive impact of taxes and transfers depends on the size, mix and the progressivity of each component. Some countries with a relatively small tax and welfare system (e.g. Australia) achieve the same redistributive impact as countries characterised by much higher taxes and transfers (e.g. Germany) because they rely more on income taxes, which are more pro… Show more
“…Empirical evidence on the effects of fiscal consolidation on income inequality is inconclusive. This might be due to the large heterogeneity in the size and progressivity of the fiscal consolidation programmes implemented in different countries (Joumard et al, 2012). Ball et al (2013) and Woo et al (2013) find support that fiscal consolidation measures increase income inequality.…”
By Walid Oueslati (1), Vera Zipperer (2), Damien Rousselière (3) and Alexandros Dimitropoulos (1) (1) OECD Environment Directorate (2) DIW Berlin (3) University of Angers OECD Working Papers should not be reported as representing the official views of the OECD or of its member countries. The opinions expressed and arguments employed are those of the author(s).
“…Empirical evidence on the effects of fiscal consolidation on income inequality is inconclusive. This might be due to the large heterogeneity in the size and progressivity of the fiscal consolidation programmes implemented in different countries (Joumard et al, 2012). Ball et al (2013) and Woo et al (2013) find support that fiscal consolidation measures increase income inequality.…”
By Walid Oueslati (1), Vera Zipperer (2), Damien Rousselière (3) and Alexandros Dimitropoulos (1) (1) OECD Environment Directorate (2) DIW Berlin (3) University of Angers OECD Working Papers should not be reported as representing the official views of the OECD or of its member countries. The opinions expressed and arguments employed are those of the author(s).
“…Vários estudos demonstram que a fiscalidade direta em Portugal tem um efeito redistributivo comparativamente elevado (Cantante, 2019;Alves, 2012;Joumard et al, 2012;Rodrigues et al, 2012). Tal deve -se, na verdade, ao enquadramento fiscal dos rendimentos do trabalho e das pensões -as categorias de rendimento sobre as quais a progressividade fiscal incide.…”
Section: Gráfico 1 -Proporção Do Rendimento Bruto Equivalente Auferidunclassified
“…Comparative studies among different countries show the effects of income distribution among different types of taxpayers and households (OECD, 2005;Joumard, Pisu and Bloch, 2012;Paturot, Mellbye and Brys, 2013;Lustig, Pessino and Scott, 2014;ECLAC, 2016;Castañeda, 2016). Overall, they show that the tax rate along with the system of transfers reduces vertical inequity of income redistribution among most members of the Organization for Economic Cooperation and Development (OECD).…”
Section: The Role Exerted By Income Taxation and The International Tamentioning
The objective of this work is to measure the effect of income tax on wages in Mexico with respect to gender and working hours. A microsimulation of the tax burden of formal wage earners was carried out, using a non-parametric method to avoid assuming a functional relationship of variables through the use of the Gaussian kernel function. The results show that the tax burden only falls on 60 % of salaried employees. Men bear a higher tax burden than women and an increase in working hours does not cause a significant increase in the payment of the tax. It is recommended to establish strategies in favor of better salaries that allow an increase in collection. The limitation of the study is that it does not consider the incidence of corporate or self-employed taxes. The originality of this is to offer an alternative measure of income tax considering wages and working hours without establishing a priori conditions between them. The conclusion is that a low-wage labor market will not contribute to the strengthening of public income. JEL Classification: H22, H24, J31, C14, H23
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