scholarly journals The Optimal Taxation of Height: A Case Study of Utilitarian Income Redistribution

2009 ◽  
Author(s):  
N. Gregory Mankiw ◽  
Matthew Weinzierl
Keyword(s):  
Optimal Taxation ◽  
Income Redistribution

scholarly journals The Optimal Taxation of Height: A Case Study of Utilitarian Income Redistribution

2010 ◽  
Vol 2 (1) ◽  
pp. 155-176 ◽  
Author(s):  
N. Gregory Mankiw ◽  
Matthew Weinzierl
Keyword(s):  
Distributive Justice ◽  
Income Tax ◽  
Optimal Taxation ◽  
Income Redistribution ◽  
Personal Attributes ◽  
Using Data

Should the income tax include a credit for short taxpayers and a surcharge for tall ones? The standard utilitarian framework for tax analysis answers this question in the affirmative. Moreover, a plausible parameterization using data on height and wages implies a substantial height tax: a tall person earning $50,000 should pay $4,500 more in tax than a short person. One interpretation is that personal attributes correlated with wages should be considered more widely for determining taxes. Alternatively, if policies such as a height tax are rejected, then the standard utilitarian framework must fail to capture intuitive notions of distributive justice. (JEL D64, H21, H23, H24, J11)

The Dynamics of Policy Formation: Income Tax Rates in Israel, 1948–1975

1984 ◽  
Vol 2 (3) ◽  
pp. 271-284 ◽  
Author(s):  
A Radian
Keyword(s):  
Income Tax ◽  
Optimal Taxation ◽  
Policy Formation ◽  
Tax Rates ◽  
Marginal Rate ◽  
Common Error ◽  
Definition Of ◽  
Policy Problems ◽  
Rules Of The Game

In this paper, an attempt is made to show the importance of incorporating ‘politics’ into tax designs. Models of optimal taxation generally offer limited policy-relevant guidance, since they either ignore politics altogether or make wrong assumptions concerning goals and rules of the game. One such common error is the assumption that governments attempt to promote ‘equity’. A case study of changes in the top marginal rate of income tax in Israel demonstrates how goals, values, constraints, and opportunities shape the definition of policy problems and the solutions that are eventually chosen.

The Mechanism of Income Redistribution: The Case of South Korea

2004 ◽  
Vol 3 (3) ◽  
pp. 243-252 ◽  
Author(s):  
Gyu-Jin Hwang
Keyword(s):  
Income Inequality ◽  
Social Security ◽  
South Korea ◽  
National Survey ◽  
Household Income ◽  
Family Income ◽  
Income Redistribution ◽  
Significant Difference ◽  
Gross Income

This article presents a case study of income redistribution in South Korea. By analysing the most comprehensive household income survey (National Survey of Family Income and Expenditure), it identifies a growing sign of change regarding the extent to which social security is beginning to play an important role in reducing income inequality. Nonetheless, it argues that its impact is yet to be sizeable enough to make a significant difference and, still further, that social security is of little use in terms of mitigating increasing inequality of original incomes which comprise the largest part of gross income.

The Genesis and Internal Dynamics of El Salvador's People's Revolutionary Army, 1970–1976

2014 ◽  
Vol 38 (01) ◽  
pp. 102-129
Author(s):  
ALBERTO MARTÍN ÁLVAREZ ◽  
EUDALD CORTINA ORERO
Keyword(s):  
Latin America ◽  
El Salvador ◽  
Early Years ◽  
Left Wing ◽  
Internal Dynamics ◽  
Internal Coherence ◽  
The 1960S

AbstractUsing interviews with former militants and previously unpublished documents, this article traces the genesis and internal dynamics of the Ejército Revolucionario del Pueblo (People's Revolutionary Army, ERP) in El Salvador during the early years of its existence (1970–6). This period was marked by the inability of the ERP to maintain internal coherence or any consensus on revolutionary strategy, which led to a series of splits and internal fights over control of the organisation. The evidence marshalled in this case study sheds new light on the origins of the armed Salvadorean Left and thus contributes to a wider understanding of the processes of formation and internal dynamics of armed left-wing groups that emerged from the 1960s onwards in Latin America.

Culture and the plasticity of perception

2020 ◽  
Vol 43 ◽  
Author(s):  
Michael Lifshitz ◽  
T. M. Luhrmann
Keyword(s):  
Cultural Context ◽  
Sensory Experience ◽  
Cultural Learning ◽  
The World

Abstract Culture shapes our basic sensory experience of the world. This is particularly striking in the study of religion and psychosis, where we and others have shown that cultural context determines both the structure and content of hallucination-like events. The cultural shaping of hallucinations may provide a rich case-study for linking cultural learning with emerging prediction-based models of perception.

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