این مقاله علمی پژوهشی (ISI) به زبان انگلیسی از نشریه اسپرینگر مربوط به سال ۲۰۲۱ دارای ۳۱ صفحه انگلیسی با فرمت PDF می باشد در ادامه این صفحه لینک دانلود رایگان مقاله انگلیسی و بخشی از ترجمه فارسی مقاله موجود می باشد.
کد محصول: H703
سال نشر: ۲۰۲۱
نام ناشر (پایگاه داده): اسپرینگر
نام مجله: The Journal of Economic Inequality
نوع مقاله: علمی پژوهشی (Research articles)
تعداد صفحه انگلیسی: ۳۱ صفحه PDF
عنوان کامل فارسی:
مقاله انگلیسی ۲۰۲۱ : حسابداری برای تفاوت در نابرابری درآمد میان کشورها: سیاست تقلیل مالیاتی ، ساختار بازار کار ، بازده و جمعیت شناختی
عنوان کامل انگلیسی:
Accounting for differences in income inequality across countries: tax-benefit policy, labour market structure, returns and demographics
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Abstract
This paper presents a framework for studying international differences in the distribution of household income. Integrating micro-econometric and micro-simulation approaches in a decomposition analysis, it quantifies the role of tax-benefit systems, employment and occupational structures, labour and financial market returns, and demographic composition in accounting for differences in income inequality across countries. Building upon EUROMOD (the European tax-benefit calculator) and its harmonised datasets, the model is portable and can be implemented for cross-country comparisons between any participating country. An application to the UK and Ireland—two countries that have much in common while displaying different levels of inequality—shows that differences in tax-benefit rules between the two countries account for over one third of the observed difference in disposable household income inequality. Demographic differences play negligible roles. The Irish tax-benefit system is more redistributive than UK’s due to a higher tax progressivity and higher average transfer rates. These are largely attributable to policy parameter differences, but also to differences in pre-tax, pre-transfer income distributions.
Keywords: Income inequality · Cross-national comparisons · Microsimulation · Tax and transfer policy
۱.Introduction
Trends in income inequality since the 1980s have been the subject of considerable attention; see for example the comprehensive review of thirty countries experiences in Nolan et al. (2014). Examinations of the driving forces behind cross-national differences in inequality are by comparison less common (F¨orster and T´oth 2015). Yet, variations in income inequality levels across countries tend to be more striking than changes observed within any rich country in recent years. For example, according to OECD (2011), the biggest increase in the Gini coefficient of income between 1985 and 2008 among 22 OECD countries—a change of 0.07 observed in Sweden and in New Zealand—is only half the difference of 0.13 observed between the Gini coefficients for Denmark and the USA in 2008. Among EU countries, the Gini coefficient of income currently ranges from 0.24 in the Slovak Republic to 0.37 in Bulgaria, Romania or Lithuania (Eurostat 2017), a gap larger than any trends recently observed in the EU…
۶.Concluding Remarks
This paper develops a methodological framework for exploring the drivers of cross-national differences in the distribution of household disposable income, focusing on the role of taxbenefit systems, labour market structures, prices and returns, and demographic structures. Our framework draws upon the Bourguignon et al. (2008) methodology by developing a household income distribution which incorporates a flexible parametric approach of modelling wage differentials across the entire distribution. We incorporate tax-benefit rules through micro-simulation (EUROMOD) and discuss how potential labour supply responses can be incorporated in the generation of counterfactual distributions. The result is an integrated framework that is portable across EU countries for generating and simulating the distribution of household disposable income under alternative scenarios, thereby enabling the study of the various drivers of the cross-national distributional differences in household disposable income. The framework proposed is descriptive by nature and, while there are trade-offs between tractability and realism, the apparatus offers sufficient sophistication to allow detailed analysis of the way tax-benefit systems can interact with labour market structures, income structures and demographics in determining the distribution of household disposable income and in explaining cross-national differences in disposable income inequality. Compared to alternative decomposition approaches such as Oaxaca-Blinder, and some variance decomposition techniques for inequality indices, the method can better capture the effects of policy, labour market, income and demographic structures through simulated counterfactuals. On the policy side, this method allows the comparison of the redistributive effects of different designs of tax-benefit rules while controlling for market income differences. It allows assessing to what extent the observed differences in inequality between countries is due to differences in policy design…
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