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8 results found.

Public Economics Programme Discussion Paper

Inheritance Taxation: Redistribution and Predistribution

Frank A Cowell, Chang He and Dirk Van de gaer

It is well known that taxes on the transfer of wealth typically raise very little revenue. However, this does not mean that they are ineffective as tools for redistribution. In this paper we show how important such tax...Read more...

8 December 2017

Public Economics Programme Discussion Paper

Condorcet was Wrong, Pareto was Right: Families, Inheritance and Inequality

Frank A Cowell and Dirk Van de gaer

Using a simple model of family decision making we examine the processes by which the wealth distribution changes over the generations, focusing in particular on the division of fortunes through inheritance and the unio...Read more...

8 December 2017

DARP Paper

Redistributive Taxation, Public Expenditure and the Size of Government

Sanghamitra Bandyopadhyay and Joan Esteban

We introduce a model of redistributive income taxation and public expenditure. This joint treatment permits analyzing the interdependencies between the two policies: one cannot be chosen independently of the other. Empir...Read more...

December 2009

CASEpaper

Tibor Barna: The redistributive impact of taxes and social policies in the UK: 1937-2005

Howard Glennerster

Regular annual studies made by the Office of National Statistics in the UK are intended to show how far taxing household incomes and giving benefits in cash and kind to households redistributes income from rich to poor. ...Read more...

December 2006

CASEpaper

Perceptions of Redistribution: Report on exploratory qualitative research

Alan Hedges

This paper represents the results of a small-scale qualitative study, exploring public perceptions of the redistributive effects of taxation and public spending in the UK. Redistribution is not at the top of people’s min...Read more...

March 2005

CASEpaper

Inclusion or Insurance? National Insurance and the future of the contributory principle

John Hills

This paper examines the decline of National Insurance in Britain, as witnessed by its declining share of all social security spending and the steady dilution of the ¿contributory principle¿ on which it was originally bas...Read more...

May 2003

Development Economics Paper

Commodity Taxation and Social Welfare: The Generalised Ramsey Rule

David Coady and Jean Drèze

Commodity taxes have three distinct roles: (1) revenue collection, (2) interpersonal redistribution, and (3) resource allocation. The paper presents an integrated treatment of these three concerns in a second-best genera...Read more...

September 2000

DARP Paper

On the Performance of Social Benefit Systems

Christian Schluter

The paper analyses the performance of unemployment benefit systems in a search-theoretic framework. The criteria of evaluation comprise the alleviation of poverty and the reduction in income inequality, whilst the divers...Read more...

April 1997