Add to ORKGUsing panel data on 34 OECD countries followed from 2000 to 2015, we analyse the extent to which the labour share plays a role in mitigating the link between market and disposable income inequality in the non-comprehensive personal income tax hypothesis (i.e. when some or all capital income items are excluded from the personal income tax base). We find that one standard deviation increase of labour share is significantly related to a 9-percentage points reduction in the elasticity of disposable income inequality with respect to market income inequality. This important result obtained after controlling for country and year fixed effects, country-specific linear trends and several variables capturing the characteristics of the taxbenef...
The purpose of this paper is to examine the relationship between the inherent inequality and the ext...
We use harmonized survey data from the Luxembourg Income Study to assess the redistributive impact o...
Abstract The growing inequality of market income has attracted considerable attention; less so the r...
Using panel data on 34 OECD countries followed from 2000 to 2015, we analyse the extent to which th...
Using a panel data set of effective tax rates that are directly comparable across OECD countries and...
Abstract We review the functional and size theories of income distribution in the context of growing...
The recent rise in inequality in the distribution of disposable income in many, although not all, co...
Growing income inequality currently poses a significant threat to sustainable development. Hence, it...
A large literature has studied the impact of labour market institutions on wage inequality. In this ...
The interest around the functional distribution has gained a new momentum since the late 1980s with ...
The paper is structured as follows. In section 2 we clarify the concept of inequality used in the pa...
A large literature has studied the impact of labour market institutions on wage inequality, but thei...
Revised July 2017Using observational micro data from the Luxembourg Income Study (LIS) we assess the...
Abstract The rise of economic inequality in the past few decades is one of the most relevant phenome...
This paper explores the effect of personal income taxes on redistribution when labour supply reactio...
The purpose of this paper is to examine the relationship between the inherent inequality and the ext...
We use harmonized survey data from the Luxembourg Income Study to assess the redistributive impact o...
Abstract The growing inequality of market income has attracted considerable attention; less so the r...
Using panel data on 34 OECD countries followed from 2000 to 2015, we analyse the extent to which th...
Using a panel data set of effective tax rates that are directly comparable across OECD countries and...
Abstract We review the functional and size theories of income distribution in the context of growing...
The recent rise in inequality in the distribution of disposable income in many, although not all, co...
Growing income inequality currently poses a significant threat to sustainable development. Hence, it...
A large literature has studied the impact of labour market institutions on wage inequality. In this ...
The interest around the functional distribution has gained a new momentum since the late 1980s with ...
The paper is structured as follows. In section 2 we clarify the concept of inequality used in the pa...
A large literature has studied the impact of labour market institutions on wage inequality, but thei...
Revised July 2017Using observational micro data from the Luxembourg Income Study (LIS) we assess the...
Abstract The rise of economic inequality in the past few decades is one of the most relevant phenome...
This paper explores the effect of personal income taxes on redistribution when labour supply reactio...
The purpose of this paper is to examine the relationship between the inherent inequality and the ext...
We use harmonized survey data from the Luxembourg Income Study to assess the redistributive impact o...
Abstract The growing inequality of market income has attracted considerable attention; less so the r...