This paper applies multidimensional affluence measures to a new dataset on income and wealth in 15 Eurozone countries …. We start our analysis by examining the income and wealth distributions separately for each country, and extend it to a … multidimensional setting by considering the joint distribution of income and wealth. The results indicate that, with the exception of …

This paper surveys possible motivations for having a net wealth tax. After giving a short overview over the state of … wealth taxation in OECD countries, we discuss both popular arguments for such a tax, as well as economic arguments. It is … argued that classical normative principles of taxation cannot give a sound justification for a net wealth tax. The efficiency …

South Africa exhibits extreme levels of income inequality and is ranked as one of the most unequal countries in the … world. In order to measure these severe levels of inequality, it matters how we account for the different parts of the … income distribution. Although the approach has gained international attention, there has not been any attempt at combining …

We synthesize the findings from several recent papers on South Africa's very high income inequality. These papers use … new datasets—including income tax data—and new empirical methods to investigate the drivers of household income and … the earnings and income distributions have done well in both absolute and relative terms, thus increasing inequality …

In this paper we explore options for augmenting South Africa's personal income tax revenue using two microsimulation … models: PITMOD simulates the personal income tax system and is underpinned by a dataset comprising a full extract of … anonymized individual-level administrative tax data; and SAMOD simulates personal income tax and social benefits using a …

erscheinen). -- Personelle Einkommensverteilung ; Einkommensreichtum ; Hohe Einkommen ; Panelanalyse ; Taxpayer …Mit dieser Studie untersuchen wir die personelle Einkommensverteilung mit den aktuellsten vorliegenden Mikrodaten der … Einkommensteuerstatistik und mit einem besonderen Fokus hinsichtlich hoher Einkommen und für den Arbeitsmarkt zentralen Akteuren, den …

This contribution analyzes the personal income distribution with the actual microdata of the German Income Tax … able to show first impressions about the income mobility of high incomes in particular and to give hints about the research …

components using yearly UK data covering 1977-2018. We examine cash and in-kind benefits, and direct and indirect taxes. In … effects of direct and indirect taxes are mostly associated with changes in progressivity. For in-kind benefits, changes in the …