Tax Progressivity and Income Inequality

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Beschreibung

This book assembles nine research papers written by leading public-finance economists on the subject of tax progressivity and its relationship to income inequality. The papers document the changes during the 1980s in progressivity at the federal, state, and local levels in the United States. Conceptual issues about how to measure progressivity are investigated, as well as the extent to which declining progressivity contributed to the well-documented increase in income inequality over the past two decades. Several papers investigate the economic impact and cost of progressive tax systems. Special attention is given to behavioral responses - including portfolio composition - to the taxation of high-income individuals. The concluding papers address the contentious issue of what constitutes a "fair" tax system. They contrast public attitudes concerning alternative tax systems to economists' notions of fairness, and examine the trade-off between fairness and economic growth. Each paper is followed by the formal commentary of a conference participant plus a summary of the conference discussion.

Inhaltsverzeichnis

1. Introduction Joel Slemrod; 2. Trends in Federal tax progressivity, 1980-93 Richard Kasten, Frank Sammartino and Eric Toder; Comments William G. Gale; 3. The lifetime incidence of state and local taxes: measuring changes during the 1980s Gilbert Metcalf; Comments Robert P. Inman; 4. Trends in income inequality: the impact of, and implications for, tax policy Lynn A. Karoly; Comments David M. Cutler; 5. The efficiency cost of increased progressivity Robert K. Triest; Comments Gary Burtless; 6. On the high-income Laffer curve Joel Slemrod; Comments C. Eugene Steuerle; 7. Tax progressivity and household portfolios: descriptive evidence from the surveys of consumer finances John Karl Scholz; Comments Roger H. Gordon; 8. Progressivity of capital gains taxation with optimal portfolio selection Michael Haliassos and Andrew B. Lyon; Comments James M. Poterba; 9. Perceptions of fairness in the crucible of tax policy Steven M. Sheffrin; Comments Jane G. Gravelle; 10. Progressive taxation, equity and tax design Richard A. Musgrave; Index.

Erscheinungsjahr:	2014
Fachbereich:	Steuern
Genre:	Importe , Recht
Produktart:	Nachschlagewerke
Rubrik:	Recht & Wirtschaft
Medium:	Buch
Inhalt:	Gebunden
ISBN-13:	9780521465434
ISBN-10:	0521465435
Sprache:	Englisch
Einband:	Gebunden
Autor:	Slemrod, Joel
Redaktion:	Slemrod, Joel
Hersteller:	Cambridge University Press
Verantwortliche Person für die EU:	Libri GmbH, Europaallee 1, D-36244 Bad Hersfeld, gpsr@libri.de
Maße:	235 x 157 x 27 mm
Von/Mit:	Joel Slemrod
Erscheinungsdatum:	27.02.2014
Gewicht:	0,76 kg

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