Tax progressivity and income inequality:
This book assembles nine papers on tax progressivity and its relationship to income inequality, written by leading public finance economists. The papers document the changes during the 1980s in progressivity at the federal, state, and local level in the US. One chapter investigates the extent to whi...
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| Format: | Electronic Conference Proceeding eBook |
| Language: | English |
| Published: |
Cambridge
Cambridge University Press
1994
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| Subjects: | |
| Online Access: | BSB01 UBG01 Volltext |
| Summary: | This book assembles nine papers on tax progressivity and its relationship to income inequality, written by leading public finance economists. The papers document the changes during the 1980s in progressivity at the federal, state, and local level in the US. One chapter investigates the extent to which the declining progressivity contributed to the well-documented increase in income inequality over the past two decades, while others investigate the economic impact and cost of progressive tax systems. Special attention is given to the behavioral response to taxation of high-income individuals, portfolio behavior, and the taxation of capital gains. The concluding set of essays addresses the contentious issue of what constitutes a 'fair' tax system, contrasting public attitudes towards alternative tax systems to economists' notions of fairness. Each essay is followed by remarks of a commentator plus a summary of the discussion among contributors |
| Item Description: | Title from publisher's bibliographic system (viewed on 08 Oct 2015) |
| Physical Description: | 1 online resource (ix, 363 pages) |
| ISBN: | 9780511571824 |
| DOI: | 10.1017/CBO9780511571824 |
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| 505 | 8 | |a Introduction / Joel Slemrod -- Trends in federal tax progressivity, 1980-93 / Richard Kasten, Frank Sammartino, and Eric Toder -- The lifetime incidence of state and local taxes: measuring changes during the 1980s / Gilbert E. Metcalf -- Trends in income inequality: the impaact of, and implications for, tax policy / Lynn A. Karoly -- The efficiency cost of increased progressivity / Robert K. Triest -- On the high-income Laffer curve / Joel Slemrod --Tax progressivity and household portfolios: descriptive evidence from the Survey of Consumer Finances / John Karl Scholz -- Progressivity of capital gains taxation with optimal portfolio selection / Michael Haliassos and Andrew B. Lyon -- Perceptions of fairness in the crucible of tax policy / Steven M. Sheffrin -- Progressive taxation, equity, and tax design / Richard Musgrave | |
| 520 | |a This book assembles nine papers on tax progressivity and its relationship to income inequality, written by leading public finance economists. The papers document the changes during the 1980s in progressivity at the federal, state, and local level in the US. One chapter investigates the extent to which the declining progressivity contributed to the well-documented increase in income inequality over the past two decades, while others investigate the economic impact and cost of progressive tax systems. Special attention is given to the behavioral response to taxation of high-income individuals, portfolio behavior, and the taxation of capital gains. The concluding set of essays addresses the contentious issue of what constitutes a 'fair' tax system, contrasting public attitudes towards alternative tax systems to economists' notions of fairness. Each essay is followed by remarks of a commentator plus a summary of the discussion among contributors | ||
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| 650 | 4 | |a Progressive taxation / United States / Congresses | |
| 650 | 4 | |a Income distribution / United States / Congresses | |
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Record in the Search Index
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| contents | Introduction / Joel Slemrod -- Trends in federal tax progressivity, 1980-93 / Richard Kasten, Frank Sammartino, and Eric Toder -- The lifetime incidence of state and local taxes: measuring changes during the 1980s / Gilbert E. Metcalf -- Trends in income inequality: the impaact of, and implications for, tax policy / Lynn A. Karoly -- The efficiency cost of increased progressivity / Robert K. Triest -- On the high-income Laffer curve / Joel Slemrod --Tax progressivity and household portfolios: descriptive evidence from the Survey of Consumer Finances / John Karl Scholz -- Progressivity of capital gains taxation with optimal portfolio selection / Michael Haliassos and Andrew B. Lyon -- Perceptions of fairness in the crucible of tax policy / Steven M. Sheffrin -- Progressive taxation, equity, and tax design / Richard Musgrave |
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| dewey-full | 336.2/00973 |
| dewey-hundreds | 300 - Social sciences |
| dewey-ones | 336 - Public finance |
| dewey-raw | 336.2/00973 |
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| dewey-sort | 3336.2 3973 |
| dewey-tens | 330 - Economics |
| discipline | Wirtschaftswissenschaften |
| doi_str_mv | 10.1017/CBO9780511571824 |
| era | Geschichte 1980-1992 gnd |
| era_facet | Geschichte 1980-1992 |
| format | Electronic Conference Proceeding eBook |
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| id | DE-604.BV043926800 |
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| isbn | 9780511571824 |
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| spelling | Tax progressivity and income inequality edited by Joel Slemrod Tax Progressivity & Income Inequality Cambridge Cambridge University Press 1994 1 online resource (ix, 363 pages) txt rdacontent c rdamedia cr rdacarrier Title from publisher's bibliographic system (viewed on 08 Oct 2015) Introduction / Joel Slemrod -- Trends in federal tax progressivity, 1980-93 / Richard Kasten, Frank Sammartino, and Eric Toder -- The lifetime incidence of state and local taxes: measuring changes during the 1980s / Gilbert E. Metcalf -- Trends in income inequality: the impaact of, and implications for, tax policy / Lynn A. Karoly -- The efficiency cost of increased progressivity / Robert K. Triest -- On the high-income Laffer curve / Joel Slemrod --Tax progressivity and household portfolios: descriptive evidence from the Survey of Consumer Finances / John Karl Scholz -- Progressivity of capital gains taxation with optimal portfolio selection / Michael Haliassos and Andrew B. Lyon -- Perceptions of fairness in the crucible of tax policy / Steven M. Sheffrin -- Progressive taxation, equity, and tax design / Richard Musgrave This book assembles nine papers on tax progressivity and its relationship to income inequality, written by leading public finance economists. The papers document the changes during the 1980s in progressivity at the federal, state, and local level in the US. One chapter investigates the extent to which the declining progressivity contributed to the well-documented increase in income inequality over the past two decades, while others investigate the economic impact and cost of progressive tax systems. Special attention is given to the behavioral response to taxation of high-income individuals, portfolio behavior, and the taxation of capital gains. The concluding set of essays addresses the contentious issue of what constitutes a 'fair' tax system, contrasting public attitudes towards alternative tax systems to economists' notions of fairness. Each essay is followed by remarks of a commentator plus a summary of the discussion among contributors Geschichte 1980-1992 gnd rswk-swf Progressive taxation / United States / Congresses Income distribution / United States / Congresses Income tax / United States / Congresses Tax incidence / United States / Congresses Steuerprogression (DE-588)4057450-7 gnd rswk-swf USA USA (DE-588)4078704-7 gnd rswk-swf (DE-588)1071861417 Konferenzschrift gnd-content USA (DE-588)4078704-7 g Steuerprogression (DE-588)4057450-7 s Geschichte 1980-1992 z 1\p DE-604 Slemrod, Joel edt University of Michigan issuing body School of Business Administration oth Erscheint auch als Druckausgabe 978-0-521-46543-4 Erscheint auch als Druckausgabe 978-0-521-58776-1 https://doi.org/10.1017/CBO9780511571824 Verlag URL des Erstveröffentlichers Volltext 1\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk |
| spellingShingle | Tax progressivity and income inequality Introduction / Joel Slemrod -- Trends in federal tax progressivity, 1980-93 / Richard Kasten, Frank Sammartino, and Eric Toder -- The lifetime incidence of state and local taxes: measuring changes during the 1980s / Gilbert E. Metcalf -- Trends in income inequality: the impaact of, and implications for, tax policy / Lynn A. Karoly -- The efficiency cost of increased progressivity / Robert K. Triest -- On the high-income Laffer curve / Joel Slemrod --Tax progressivity and household portfolios: descriptive evidence from the Survey of Consumer Finances / John Karl Scholz -- Progressivity of capital gains taxation with optimal portfolio selection / Michael Haliassos and Andrew B. Lyon -- Perceptions of fairness in the crucible of tax policy / Steven M. Sheffrin -- Progressive taxation, equity, and tax design / Richard Musgrave Progressive taxation / United States / Congresses Income distribution / United States / Congresses Income tax / United States / Congresses Tax incidence / United States / Congresses Steuerprogression (DE-588)4057450-7 gnd |
| subject_GND | (DE-588)4057450-7 (DE-588)4078704-7 (DE-588)1071861417 |
| title | Tax progressivity and income inequality |
| title_alt | Tax Progressivity & Income Inequality |
| title_auth | Tax progressivity and income inequality |
| title_exact_search | Tax progressivity and income inequality |
| title_full | Tax progressivity and income inequality edited by Joel Slemrod |
| title_fullStr | Tax progressivity and income inequality edited by Joel Slemrod |
| title_full_unstemmed | Tax progressivity and income inequality edited by Joel Slemrod |
| title_short | Tax progressivity and income inequality |
| title_sort | tax progressivity and income inequality |
| topic | Progressive taxation / United States / Congresses Income distribution / United States / Congresses Income tax / United States / Congresses Tax incidence / United States / Congresses Steuerprogression (DE-588)4057450-7 gnd |
| topic_facet | Progressive taxation / United States / Congresses Income distribution / United States / Congresses Income tax / United States / Congresses Tax incidence / United States / Congresses Steuerprogression USA Konferenzschrift |
| url | https://doi.org/10.1017/CBO9780511571824 |
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