Fiscal Studies最新文献_第3页

Changing labour market and income inequalities in Europe and North America: a parallel project to the IFS Deaton Review of Inequalities in the 21st century 欧洲和北美不断变化的劳动力市场和收入不平等现象：与 IFS 迪顿 21 世纪不平等现象审查并行的项目

IF 2.2 3区经济学

Fiscal Studies Pub Date : 2024-06-28 DOI: 10.1111/1475-5890.12379

James Banks, Richard Blundell, Antoine Bozio, Jonathan Cribb, David Green, James P. Ziliak

引用次数: 0

Changing patterns of inequality in Norway: the roles of gender, education, immigration and unions 挪威不断变化的不平等模式：性别、教育、移民和工会的作用

IF 2.2 3区经济学

Fiscal Studies Pub Date : 2024-06-28 DOI: 10.1111/1475-5890.12372

Patrick Bennett, Kjell Salvanes

引用次数: 0

Labour market and income inequalities in the United Kingdom, 1968–2021 1968-2021 年英国劳动力市场和收入不平等情况

IF 2.2 3区经济学

Fiscal Studies Pub Date : 2024-06-28 DOI: 10.1111/1475-5890.12373

Jonathan Cribb

引用次数: 0

Income inequality in the United States, 1975–2022 1975-2022 年美国的收入不平等情况

IF 2.2 3区经济学

Fiscal Studies Pub Date : 2024-06-28 DOI: 10.1111/1475-5890.12368

Bradley L. Hardy, Elizabeth Krause, James P. Ziliak

{"title":"Income inequality in the United States, 1975–2022","authors":"Bradley L. Hardy, Elizabeth Krause, James P. Ziliak","doi":"10.1111/1475-5890.12368","DOIUrl":"https://doi.org/10.1111/1475-5890.12368","url":null,"abstract":"We examine trends in household disposable income inequality and potential mechanisms shaping inequality through changes to work, wages, earnings, marriage, and the tax and transfer system in the United States over the nearly five-decade period from 1975 to 2022. Overall after-tax and transfer income inequality increased more than 25 per cent since the mid-1970s, and by as much as 50 per cent when comparing the 90th and 10th percentiles. While there has been substantial upgrading in formal education credentials among both men and women – an inequality-reducing development – those with fewer credentials have increasingly been less likely to work and marry, each of which could result in higher inequality. The latter effects are exacerbated by those selecting into marriage and cohabitation being more likely to partner with those holding similar educational credentials and earning power. Moreover, the decline in work among the less skilled coincided with the transformation of the safety net to rewarding work. These demographic and policy changes have resulted in a pulling apart of the US income distribution.","PeriodicalId":51602,"journal":{"name":"Fiscal Studies","volume":"45 2","pages":"155-171"},"PeriodicalIF":2.2,"publicationDate":"2024-06-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/1475-5890.12368","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141488521","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Assessing income redistribution: what are the key analytic choices? 评估收入再分配：关键的分析选择是什么？

IF 2.2 3区经济学

Fiscal Studies Pub Date : 2024-06-12 DOI: 10.1111/1475-5890.12371

Rafael Carranza, Brian Nolan

{"title":"Assessing income redistribution: what are the key analytic choices?","authors":"Rafael Carranza, Brian Nolan","doi":"10.1111/1475-5890.12371","DOIUrl":"10.1111/1475-5890.12371","url":null,"abstract":"We present the extent of divergence in the literature on the stylised facts about income redistribution in rich countries. Analytical choices that underpin this divergence are then identified and investigated empirically using microdata for 30 European countries. In terms of direct redistribution via cash transfers and direct taxes, whether social insurance pensions are treated as redistribution – the conventional approach – or as market income – as in some recent studies – is seen to be critical. When the analysis is extended to include indirect taxes and non-cash benefits from state spending, they work in opposite directions and generally have only a limited net redistributive impact. Being able to attribute the benefits of such spending to households in more satisfactory ways is a priority. Whether household survey data are ‘corrected’ to include missing incomes at the top as well as imputed rent of owner-occupiers and undistributed profits of companies is also seen to have a substantial impact on the scale of measured redistribution. Finally, extending the scope of redistributive analysis to include all of national income, as in recent studies from a Distributional National Accounts perspective, is investigated. This underlines the implications of including state spending on collective goods such as security and infrastructure, without a clear rationale for how it is meaningfully allocated across households.","PeriodicalId":51602,"journal":{"name":"Fiscal Studies","volume":"45 4","pages":"501-519"},"PeriodicalIF":2.2,"publicationDate":"2024-06-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/1475-5890.12371","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141350831","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Fiscal consolidation and voting: on the electoral costs of budgetary stability 财政整顿与投票：预算稳定的选举成本

IF 2.2 3区经济学

Fiscal Studies Pub Date : 2024-05-08 DOI: 10.1111/1475-5890.12364

Santiago Lago-Peñas, María Cadaval-Sampedro, Ana Herrero-Alcalde

引用次数: 0

Using tax records to correct for under-representation of top income sources in surveys 利用纳税记录纠正调查中最高收入来源代表性不足的问题

IF 2.2 3区经济学

Fiscal Studies Pub Date : 2024-03-25 DOI: 10.1111/1475-5890.12363

Marko Ledić, Ivica Rubil, Ivica Urban

{"title":"Using tax records to correct for under-representation of top income sources in surveys","authors":"Marko Ledić, Ivica Rubil, Ivica Urban","doi":"10.1111/1475-5890.12363","DOIUrl":"10.1111/1475-5890.12363","url":null,"abstract":"Top incomes tend to be under-represented in survey data, making survey income distributions unrepresentative of the true ones in terms of the amount of total income and, if some of its components (sources) are missing relatively more than others, in terms of the structure of total income by components. Since the correct structure is important for some analyses, correction is warranted. Using Croatian survey and tax records data, we show that the survey correction method of Blanchet, Flores and Morgan (2022), based on reweighting and replacement of top incomes using tax records data – which corrects total income – can fail to correct its structure by components. This happens when some income components – in our case, primarily capital income – are missing much more than others, making the structure substantially different from the correct one and difficult to correct through reweighting and replacement of total income. As a solution, we propose a pre-correction and a post-correction, each involving income replacement based on tax records data, as supplements to the Blanchet et al. method. Either supplement substantially improves the correction of both total income and its structure by source.","PeriodicalId":51602,"journal":{"name":"Fiscal Studies","volume":"45 4","pages":"521-541"},"PeriodicalIF":2.2,"publicationDate":"2024-03-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140384028","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

A symposium on tax and welfare policy – new perspectives on old issues: preface 税收与福利政策专题讨论会--老问题的新视角：序言

IF 7.3 3区经济学

Fiscal Studies Pub Date : 2024-03-11 DOI: 10.1111/1475-5890.12362

引用次数: 0

Landfill tax and recycling 垃圾填埋税和回收利用

IF 2.2 3区经济学

Fiscal Studies Pub Date : 2024-03-01 DOI: 10.1111/1475-5890.12360

Jordi Jofre-Monseny, Pilar Sorribas-Navarro

{"title":"Landfill tax and recycling","authors":"Jordi Jofre-Monseny, Pilar Sorribas-Navarro","doi":"10.1111/1475-5890.12360","DOIUrl":"10.1111/1475-5890.12360","url":null,"abstract":"This paper provides new empirical evidence on the role of landfill taxes in reducing landfill waste and promoting recycling. We focus on the impacts of the 2017 landfill tax law reform in Catalonia, a Spanish region, which increased the tax rate from 18 to 47 euros per tonne over the period 2017–20. Using municipality-level data for Catalonia from the 2013–20 period, we contrast municipalities that differed in the use of door-to-door waste collection by the beginning of our study period. As door-to-door waste collection is advocated as especially efficient at reducing landfill waste, we hypothesise that municipalities that had not yet adopted this system had greater leeway in responding to the tax changes. Based on a two-way fixed effects design, our findings reveal large differential responses to the tax hike. Compared with municipalities that had implemented door-to-door waste collection by 2013, we estimate that those that had not done this responded to the tax hike by reducing landfill waste by an additional 12 per cent, reducing total waste by 4 per cent, and increasing the share of recycled waste and waste that is sorted as organic by 6 and 2.5 percentage points, respectively. We provide suggestive evidence that the adoption of door-to-door waste collection is the main mechanism driving these responses.","PeriodicalId":51602,"journal":{"name":"Fiscal Studies","volume":"45 4","pages":"483-500"},"PeriodicalIF":2.2,"publicationDate":"2024-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/1475-5890.12360","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140019090","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Beyond tax credits and the minimum wage: the challenge of labour market inequality 税收抵免和最低工资之外：劳动力市场不平等的挑战

IF 7.3 3区经济学

Fiscal Studies Pub Date : 2024-02-26 DOI: 10.1111/1475-5890.12361

Richard Blundell

引用次数: 0