Arbeitspapier
No taxation without reallocation: The distributional effects of tax changes
This paper investigates the dynamic effects of tax changes on the cross-sectional distribution of disposable income in the United States using a narrative identification approach. I distinguish between changes in personal and corporate income taxes and quantify the distributional effects on families and business owners. I document that tax changes affect incomes along the distribution differently and that the family status and the source of income matters. Tax reductions benefit high incomes and disadvantage lower incomes. Entrepreneurs and families benefit more from tax cuts than individuals without business income and non-families.
- Sprache
-
Englisch
- Erschienen in
-
Series: DIW Discussion Papers ; No. 2022
- Klassifikation
-
Wirtschaft
Bayesian Analysis: General
Multiple or Simultaneous Equation Models: Time-Series Models; Dynamic Quantile Regressions; Dynamic Treatment Effect Models; Diffusion Processes; State Space Models
Business Fluctuations; Cycles
Fiscal Policy
- Thema
-
Income Distribution
Functional Vector Autoregressions
Tax Policy Shocks
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Ettmeier, Stephanie
- Ereignis
-
Veröffentlichung
- (wer)
-
Deutsches Institut für Wirtschaftsforschung (DIW)
- (wo)
-
Berlin
- (wann)
-
2022
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:45 MEZ
Datenpartner
Dieses Objekt wird bereitgestellt von:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Arbeitspapier
Beteiligte
- Ettmeier, Stephanie
- Deutsches Institut für Wirtschaftsforschung (DIW)
Entstanden
- 2022
Ähnliche Objekte (12)
No taxation without reallocation : The distributional effects of tax changes
Tax Housing or Land? Distributional Effects of Property Taxation in Germany
Distributional analysis of Ghana's tax system
Distributional Implications of Joint Tax Evasion
Distributional benchmarking in tax policy evaluations
Assessing the distributional effects of housing taxation in Italy: From the actual tax code to imputed rent
Taxation and Risk-Taking Once Again (With and Without Tax Revenue Disposal)
The distributional effects of personal income tax expenditure
The distributional effects of personal income tax expenditure
Distributional effects of carbon pricing by transport fuel taxation
No Taxation Without Stratification?
The distributional implications of a carbon tax in Ireland
No taxation without reallocation : The distributional effects of tax changes
Tax Housing or Land? Distributional Effects of Property Taxation in Germany
Distributional analysis of Ghana's tax system
Distributional Implications of Joint Tax Evasion
Distributional benchmarking in tax policy evaluations
Assessing the distributional effects of housing taxation in Italy: From the actual tax code to imputed rent
Taxation and Risk-Taking Once Again (With and Without Tax Revenue Disposal)
The distributional effects of personal income tax expenditure
The distributional effects of personal income tax expenditure
Distributional effects of carbon pricing by transport fuel taxation
No Taxation Without Stratification?
The distributional implications of a carbon tax in Ireland
No taxation without reallocation : The distributional effects of tax changes
Tax Housing or Land? Distributional Effects of Property Taxation in Germany
Distributional analysis of Ghana's tax system
Distributional Implications of Joint Tax Evasion
Distributional benchmarking in tax policy evaluations
Assessing the distributional effects of housing taxation in Italy: From the actual tax code to imputed rent
Taxation and Risk-Taking Once Again (With and Without Tax Revenue Disposal)
The distributional effects of personal income tax expenditure
The distributional effects of personal income tax expenditure
Distributional effects of carbon pricing by transport fuel taxation
No Taxation Without Stratification?