Now showing items 11-20 of 59
Fair tax evasion
(Discussion paper;11/2013, Working paper, 2013-04)
In this paper we analyse how fairness considerations, in particular considerations of just income distribution, affect whether or not people find tax evasion justifiable and their willingness to evade taxes. Using data ...
Tax policy and fair inequality
(Discussion paper;3/2012, Working paper, 2012-02)
Fair tax evasion
(Discussion paper2006:7, Working paper, 2006-04)
In this paper we analyse how fairness considerations, in particular considerations of just income distribution, affect whether or not people believe tax evasion can be justified and their willingness to engage in tax ...
The liberal egalitarian paradox
(Discussion paper2004:8, Working paper, 2004-06)
A liberal egalitarian theory of justice seeks to combine the values of equality, personal freedom and personal responsibility. It is considered a much more promising position than strict egalitarianism, because it supposedly ...
Globalisation, inequality and redistribution
(Discussion paper2004:15, Working paper, 2004-06)
The present paper seeks to explain the pattern of income redistribution in a globalised world of increased market income inequality and lower costs of factor mobility. In some countries, larger market income inequality ...
Income distribution and tax competition
(Discussion paper2001:29, Working paper, 2001-12)
The literature on international tax competition has shown how increased international mobility of the tax base may create a downward pressure on tax rates and give rise to increased inequality in disposable income. This ...
Decentralization and the fate of minorities
(Discussion paper2002:22, Working paper, 2002-12)
This paper analyses the welfare effects of a change from centralized to decentralized political authority. The potential disadvantage with decentralization in our model is that local dominant groups with rather “extreme” ...
Relocating the responsibility cut : should more responsibility imply less redistribution?
(Discussion paper2004:35, Working paper, 2004-12)
Liberal egalitarian theories of justice argue that inequalities arising from non-responsibility factors should be eliminated, but that inequalities arising from responsibility factors should be accepted. The paper discusses ...
Marginal productivity reward : a new justification
(Discussion paper2004:33, Working paper, 2004-12)
Marginal productivity reward has been justified either as a way of ensuring efficiency or of respecting people’s self-ownership. Both these arguments have their limitations. In this paper we present a new and more general ...
The pluralism of fairness ideals : an experimental approach
(Discussion paper2005:12, Working paper, 2005-09)
A core question in the contemporary debate on distributive justice is how the fair distribution of income is affected by differences in talent and effort. Important theories of distributive justice, such as strict ega ...