Suchergebnisse

En este trabajo se analizan las posibles justificaciones de la charitable contribution deduction y se sostiene que, a pesar de su nombre, esta desempeña un rol eficiente. Es posible asimismo que mejore la democracia, empujando a la mayoría a gastar una parte de la recaudación fiscal en bienes públicos que satisfacen las preferencias de las minorías. Sin embargo, liberando una parte de la recaudación que de otra forma se hubiera requerido para financiar algunos bienes públicos, incrementa el bienestar social al reducir las distorsiones introducidas por los impuestos, o al permitir, al mismo nivel de carga tributaria, una provisión adicional de bienes públicos o transferencias del Estado de bienestar. Los bienes publicos son equivalentes a las transferencias universales en especie. Por tanto, si bien la charitable contribution deduction tiene efectos regresivos en el conjunto del sistema tributario estadounidense, y las entidades que contribuye a financiar tienen un efecto neutro sobre la desigualdad, la deducción puede tener un efecto redistributivo positivo total ; In this paper, I have examined the possible justifications for the charitable contribution deduction and found that, in spite of its name, it serves an efficiency role. It may also enhance democracy, by forcing the majority to spend some tax revenue on public godos that satisfy minorities' preferences. However, by freeing up some tax revenue that would have been otherwise required to finance some public goods, it increases social well-being by reducing distortive taxes, or by allowing, at the same level of taxes, additional provision of public goods or transfer (welfare) payments. Public goods are equivalent to universal transfer payments in-kind. Hence, even though the charitable contribution deduction has a regressive effect on the tax structure, and the tax-exempt entities it finances have a neutral effect on inequality, the deduction may have an overall positive redistributive effect

Abstract
In this paper, we estimate the effect on emigration of the permanent income tax reductions implemented in Israel during the period 2004–2010. We find that emigration flows from Israel declined, especially for brackets that benefited from a larger tax reduction. We also find that the effect is stronger for younger workers than for older ones, a result consistent with the former group deriving expected tax benefits over a longer duration of time.

In this paper we challenge the conventional wisdom that using workfare as a supplementary screening device to means-testing is socially undesirable when the overnment objective is welfarist, namely, to ensure that all members of society will attain some minimal level of utility. Our argument suggests that when misreporting of income by welfare claimants is sufficiently manifest, introducing work requirements for welfare eligibility economizes on government expenditure and is socially desirable.

We consider the notion of welfare stigma à la Besley and Coate (1992b). This stigma is attributed to welfare claimants by society when they are perceived as undeserving in the sense that they falsely claim to be eligible for welfare benefits. However, due to imperfect information, this stigma may be extended, with some probability, to all welfare claimants. We examine the implications of this kind of stigma for the design of welfare programs.