Voice regarding progressive taxation
More details
Hide details
Wydział Ekonomii Uniwersytet Udine
Publication date: 2020-06-02
Problemy Polityki Społecznej 2011;16:39–57
This work advocates the need for a progressive tax schedule that imposes a higher marginal tax rates for those individuals that according to neoclassical economics should not be taxed thanks to their higher ability. From a theoretical point of view a different approach to tax levy can be addressed by posing the attention on equity and liberty issues. In particular we show how the market system is not able to provide for certain individuals a job that fulfills their personal aspirations even if they have specific ability in working in sectors that are not managed as a market but that are important components of our social and political life. For those individuals only a strong redistributive policy should permit them to invest their resources without been excluded from the economic life.
Acemoglu, D. (1998): Why Do New Technologies Complement Skills? Directed Technical Change and Wage Inequality, w: „The Quarterly Journal of Economics”, vol. 113, s. 1055–1089.
Acemoglu, D., Golosov, M., Tsyvinski, A. (2010): Dynamic Mirrlees Taxation Under Political Economy Constraints, w: „Review of Economic Studies”, vol. 77, s. 841–88.
Adema,W., Ladaique, M. (2009) How Expensive is the Welfare State?, OECD Social, Employment and Migration, Working Paper 92.
Altvater, E. (2004): What happens when public goods are privatised?, w: „Studies in Political Economy”, vol. 74, s. 45–77.
Antonietti, R. (2006): Human Capital, Sport Performance, and Salary Determination of Professional Athletes, University of Bologna, Working Paper 561.
Arnold, J., Schwellnus, C. (2008): Do Corporate Taxes Reduce Productivity and Investment at the Firm Level? Cross-Country Evidence from the Amadeus Dataset, w: „Working Paper”, s. 2008–19, CEPII research center.
Arrow, K. J., Fischer, A. C. (1974): Environmental preservation, uncertainty and irreversibility, w: „Quarterly Journal of Economics”, vol. 88, s. 312–319.
Atkinson, A. B. (2003) Income Inequality in OECD countries: data and explanations, Working Paper 881, CESifo.
Atkinson, A. B., Piketty, T. (2007) Top incomes over the twentieth century, Oxford: Oxford University Press.
Atkinson, R. D., (2007) Expanding the R&E tax credit to drive innovation, competitiveness and prosperity, w: „The Journal of Technology Transfer”, vol. 32, s. 617–628.
Belloc, M., Vertova, P. (2004) How Does Public Investment Affect Economic Growth in HIPC? An Empirical Assessment, Department of Economics, University of Siena, Working Paper 416.
Bergh, A., Karlsson, M. (2010) Government size and Growth: Accounting for Economic freedom and Globalization, w: “Public Choice”, vol. 142, s. 195–213.
Bertrand, M., Mullainathan, S. (2000) Do CEOs Set Their Own Pay? The Ones Without Principals Do, NBER, Working Paper 7604.
Brown, G., Sarkozy, N. (2009) For Global Finance, Global Regulation, w: „Wall Street Journal”.
Buchanan, J. (1954) Social Choice, Democracy, and Free Markets, „The Journal of Political Economy”, vol. 62, s. 114–123.
Cameron, D. R. (1978) The Expansion of the Public Economy: A Comparative Analysis, w: “American Political Science Review”, vol. 72, s.1243–1261.
Checchi, D. (2001) Education, Inequality and Income Inequality, w: “STICERD — Distributional Analysis Research Programme”, Suntory and Toyota International Centres for Economics and Related Disciplines, LSE, s. 52.
Coffé, H., Geys H. (2006) Community heterogeneity: a burden for the creation of social capital?, „Social Science Quarterly”, vol. 87, s. 1053–1072.
Cullison, W. E. (1993) Public Investment and Economic Growth, w: „Economic Quarterly”, vol. 79/4, s.19–33.
Darity, W. J., Mason, P. A. (1998) Evidence on Discrimination in Employment: Codes of Colour, Codes of Gender, w: „The Journal of Economic Perspectives”, nr 12, s. 63–90.
Engen, E. M., Skinner, J. (1996) Taxation and Economic Growth, w: „National Tax Journal”, vol. 49, s. 617–42.
Eriksson, T., Jantti, M. (1997) The distribution of earnings 1971–1990 in Finland, w: „European Economic Review”, vol. 41, s. 1763–1779.
Fernandez, R., Rogerson, R. (1996) Income Distribution, Communities, and the Quality of Public Education, w: „The Quarterly Journal of Economics”, MIT Press, vol. 111, s. 135–64.
Fiscer, J. A. V., Torgler B. (2006): The Effect of relative income position on social capital, w: „Economics Bulletin”, vol. 26, s. 1–20.
Frey, B. S., Jegen, R. (2001) Motivation Crowding Theory: A Survey Of Empirical Evidence, w: „Journal of Economic Survey”, vol. 15, s. 589–611.
Gradin, C., del Rio C., Canto, O. (2006) Poverty and Women’s Labor Market Activity: the Role of Gender Wage, ECONEQ, Working Paper 40.
Guelleca, D., Van Pottelsberghe de La Potterieb, B. (2003) The Impact Of Public R&D Expenditure On Business R&D, w: „Economics of Innovation and New Technology”, vol. 12, s. 225–243.
Hayek, F. A. (1945) The Use of Knowledge in Society, w: „The American Economic Review”, vol. 35, nr 4, s. 519–530.
Hayek F. A. (1960) The Constitution of Liberty, Chicago, Illinois: University of Chicago Press.
Henry, C. (1974) Investment decisions under uncertainty: the irreversibility effect, w: “American Economic Review”, vol. 64, s. 1006–1012.
Johansson, A., Heady, C., Arnold, J., Brys, B., Vartia, L. (2008) Taxation and Economic Growth, OECD Economics Department, Working Paper 620.
Lazear, E., Shaw, K. (2007) Wage structure, raises and mobility. International comparisons of the structure of wages within and across firms, w: „Working Paper, s. 13654, NBER.
Lefranc, A., Pistolesi, N., Trannoy, A. (2009) Equality of opportunity and luck: Definitions and testable conditions, with an application to income in France, w: “Journal of Public Economics”, vol. 93, s. 1189–1207.
Levin-Waldam, O. (2003) The minimum Wage and the cause of democracy, w: “Review of Social Economy”, vol. 41, s. 487–510.
Lucifora, C., Simmons, R. (2003): Superstar effects in sport. Evidence from Italian Soccer, w: „Journal of Sports Economics”, vol. 4, s. 35–55.
Mankiw, N. G., Weinzier, M. C., Ferris Yagan, D. (2009) Optimal taxation in theory and practice, w: „Journal of Economic Perspectives”, vol. 23, s. 147–174;.
Manso Palazuel, E. (2006) The influence of earnings on income distribution in the United States, w: „The Journal of Socio-Economics”, vol. 35, s. 710–726.
Meltzer A. H., Richard, S. F. (1981) A Rational Theory of the Size of Government, w: „Journal of Political Economy”, vol. 89, s. 914–927.
Mirrlees, J. A., (1971) An Exploration in the Theory of Optimal Income Taxation, w: „Review of Economic Studies”, vol. 38, s. 175–208;.
Musgrave, R. A. (1959) The Theory of Public Finance: A Study in Public Economy, McGraw-Hill, New York, NY.
Nickell, S. (2004) Employment and Taxes, CEP Discussion Papers dp0634, Centre for Economic Performance, LSE.
North, D. C., Wallis, J. J. (1982) American Government Expenditures: A Historical Perspective, w: „American Economic Review”, vol. 72, s. 336–340.
Nozick, R. (1974) State, Anarchy, Utopia, New York: Basic Books.
O’Leary, N. C., Sloane, P. J. (2004) The Return to a University Education in Great Britain, IZA, Working Paper 1199.
OECD (2008) Growing Unequal? Income Distribution and Poverty in OECD Countries, Paris: OECD.
OECD (2009) Revenue Statistics 1965–2008, Paris: OECD.
Pierson, P. (2000) Increasing Returns, Path Dependence, and the Study of Politics, w: „American Political Science Review”, vol. 94, s. 251–267;.
Piketty, T. (2003) Income Inequality in France, 1901–1998, „Journal of Political Economy”, vol. 111, s. 1004–1042.
Pissarides, C. A. (1998) The impact of employment tax cuts on unemployment and wages. The role of unemployment benefits and tax structure, „European Economic Review, Elsevier”, vol. 42, s. 155–183.
Putnam, B. H. (1915) Maximum Wage-Laws for Priests after the Black Death, 1348–1381, w: „The American Historical Review”, vol. 21, s. 12–32.
Rawls, J. (1971) A Theory of Justice, Cambridge, MA, Harvard University Press.
Roberts, K (1984) Theoretical Limits to Redistribution, w: „Review of Economic Studies”, vol. 51, s. 177–195.
Rodrik, D. (1998) Why do more open Economies have bigger government?, w: „Journal of Political Economy”, vol. 106, s. 997–1032.
Rosen, S. (1981) The economics of superstars, w: „American Economic Review”, vol. 71, s. 167–183.
Schneider, F. (2003) Privation in OECD countries: Theoretical Reasons and Results Obtained, Report 3/2003, s. 24–29, CESifo DICE.
Smeeding, T. (2002) Inequality and the Rich Countries of the G-20: Evidence from the Luxembourg Income Study (LIS), Luxembourg Income Study, Working Paper 320;.
Stigler, G. J. (1971) The Theory of Economic Regulation, w: „The Bell Journal of Economic and Managment Science”, vol. 2, s. 3–21.
Thomson, R. (2009): Tax Policy and the Globalisation of R&D, Intellectual Property Research Institute of Australia, Working Paper 01/09.
Tse, C. Y. (2002) Monopoly, employment and wages, w: „Labour Economics”, vol. 9, s. 681–697.
Varian, H. R. (1980) Redistributive Taxation as Social Insurance, w: „Journal of Public Economics”, vol. 14, s. 49–68.
Wade, J. B. O’Reilly, C. A., Pollock, T. G. (2006) Overpaid CEOs and Underpaid Managers: Fairness and Executive Compensation, w: „Organization Science”, vol. 17, s. 527–544.