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Framing effects in taxation: an empirical study using the German income tax schedule
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ISBN: 3790812404 3642959385 Year: 1999 Publisher: Heidelberg Physica

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Abstract

On October 24th, 1994, the pro-government German newspaper 'Die Welt' reported that the Minister of Family Affairs, Mrs. Hannelore Ransch, member of the ruling Christian Democratic Union (CD U), withdrew her candidacy for a second term after serving a four year term. While Chancellor Helmut Kohl and other party colleagues officially expressed their regret for this move, the conservative press openly announced their relief. A symbolic photo of Ransch was published together with the article: In the background, two direction indicators are discernable, one pointing to the 'emergency exit' and the other to the 'escape route'. What led up to this state of affairs? Some months before, Ransch had triggered off a storm of public indignation due to her proposal to partly re­ place the present German child-benefit system by 'tax fines for the childless'. To be exact, the minister's idea was to distinctly increase child allowance and child benefit, and to bill childless families for this measure, that is, childless couples and singles should have to payoff a tax surcharge christened 'Zu­ kunftsbeitrag' (,contribution to the future'). However, only the second part of her proposal, the tax fine, made it to the headlines (compare, for exam­ ple, 'Frankfurter Allgemeine Zeitung', February 19th, 1994, and 'Die Welt', March 28th, 1994).


Book
Need-Based Distributive Justice : An Interdisciplinary Perspective
Authors: ---
ISBN: 3030441210 3030441202 Year: 2020 Publisher: Cham : Springer International Publishing : Imprint: Springer,

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This book explores the foundations and potential of a theory of need-based distributive justice, supported by experimental evidence. The core idea is that need-based distributive justice may have some legitimatory advantages over other important principles of distribution, like equality and equity, and therefore involves less dispute over the distribution and redistribution of scarce resources. In seven chapters, eleven scholars from the fields of philosophy, psychology, sociology, political science and economics outline the normative and positive building blocks of such a theory by critically reviewing the literature on distributive justice from their respective disciplinary perspectives. They address important theoretical and practical issues concerning the rationality of needs identification at the individual level and the recognition of needs at the societal level. They also investigate whether and how the dynamics of distribution procedures that allocate resources according to the need principle leads to social stability, focusing on the economic incentives that arise from need-based redistribution. The final chapter provides a synthesis and outlines a framework for a theory of justice based on ten hypotheses derived from the insights presented.


Book
Rational choice and the relevance of irrelevant alternatives
Authors: ---
Year: 1996 Publisher: Tilburg Tilburg University

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Keywords

Economics


Book
Testing decision rules for multiattribute decision making
Authors: ---
Year: 1996 Publisher: Tilburg Tilburg University

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Keywords

Economics


Digital
Advances in Public Economics: Utility, Choice and Welfare : A Festschrift for Christian Seidl
Authors: ---
ISBN: 9780387257068 Year: 2005 Publisher: Boston, MA Springer

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Digital
Need-Based Distributive Justice : An Interdisciplinary Perspective
Authors: ---
ISBN: 9783030441210 Year: 2020 Publisher: Cham Springer International Publishing

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Abstract

This book explores the foundations and potential of a theory of need-based distributive justice, supported by experimental evidence. The core idea is that need-based distributive justice may have some legitimatory advantages over other important principles of distribution, like equality and equity, and therefore involves less dispute over the distribution and redistribution of scarce resources. In seven chapters, eleven scholars from the fields of philosophy, psychology, sociology, political science and economics outline the normative and positive building blocks of such a theory by critically reviewing the literature on distributive justice from their respective disciplinary perspectives. They address important theoretical and practical issues concerning the rationality of needs identification at the individual level and the recognition of needs at the societal level. They also investigate whether and how the dynamics of distribution procedures that allocate resources according to the need principle leads to social stability, focusing on the economic incentives that arise from need-based redistribution. The final chapter provides a synthesis and outlines a framework for a theory of justice based on ten hypotheses derived from the insights presented.


Book
Priority of Needs? : An Informed Theory of Need-Based Justice
Authors: ---
ISBN: 9783031530517 3031530519 Year: 2024 Publisher: Cham, Switzerland : Springer,

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Advances in Public Economics: Utility, Choice and Welfare : A Festschrift for Christian Seidl
Authors: ---
ISBN: 1280612142 9786610612147 0387257063 0387257055 1441938206 9780387257051 Year: 2005 Volume: 38 Publisher: New York, NY : Springer US : Imprint: Springer,

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This Festschrift in honor ofChristian Seidl combines a group of prominent authors who are experts in areas like public economics, welfare economic, decision theory, and experimental economics in a unique volume. Christian Seidl who has edited together with Salvador Barber` a ` and Peter Hammond the Handbook of Utility Theory (appearing at Kluwer Academic Publishers/Springer Economics), has dedicated most of his research to utility and decision theory, social choice theory, welfare economics, and public economics. During the last decade, he has turned part of his attention to a research tool that is increasingly gaining in importance in economics: the laboratory experiment. This volume is an attempt to illuminate all facets of Christian Seidl’s ambitious research agenda by presenting a collection of both theoretical and expe- mental papers on Utility,Choice,andWelfare written by his closest friends, former students, and much valued colleagues. Christian Seidl was born on August 5, 1940, in Vienna, Austria. Beginning Winter term 1962/63, he studied Economics and Business Administration at the Vienna School of Economics (then “Hochschule fff¨ ur ¨ Welthandel”). 1966 he was awarded an MBA by the Vienna School of Economics and 1969 a doctoral degree in Economics. In October 1968 Christian became a research assistant at the Institute of Economics at the University of Vienna. 1973 he acquired his habilitation (right to teach) in Economics — supervised by Wilhelm Weber — from the Department of Law and Economics of the University of Vienna. He was awarded the Dr.


Book
Tax progression in OECD countries : an integrative analysis of tax schedules and income distributions
Authors: --- ---
ISBN: 3642283160 3642283179 1299337066 Year: 2012 Publisher: Berlin ; New York : Springer,

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This is the first book that performs international and intertemporal comparisons of uniform tax progression with empirical data. While conventional measures of tax progression suffer from serious disadvantages for empirical analyses, this book extends uniform measures to progression comparisons of countries with different income distributions. Tax progression is analyzed in terms of Lorenz curve and Suits curve equivalents of net incomes and taxes. The authors derive six distinct definitions of the relation "is more progressive than", which are then utilized for an empirical analysis of 13 countries included in the Luxembourg Income Study (LIS). In two thirds of all international comparisons of tax progression, the authors report a clear ranking of the respective countries in terms of progression dominance. Tax based definitions of greater progressivity perform best. These observations are yet reinforced by statistical tests. The book also provides an account of the institutional background of the involved countries in order to facilitate the interpretation of the data. Moreover, the authors conduct intertemporal comparisons of tax progression for selected countries and perform a sensitivity analysis with respect to the parameterization of the equivalence scale.


Book
The political economy of privatization in rich democracies
Authors: --- ---
ISBN: 0191756075 Year: 2016 Publisher: Oxford : Oxford University Press,

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Almost all advanced democracies have launched significant privatisation programs over the last three decades. However, while there was a global run into privatisation, substantial cross-national differences in the divesture of state-owned enterprises can be observed. This book focuses on the political economy of privatisation, and addresses many questions.

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