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Deena Waddell Skipper Hughlene A. Burton 《International Advances in Economic Research》2008,14(4):460-471
An alternative to the current US tax system would be a flat tax. According to its supporters, the flat tax would decrease
the complexity of the tax system. Opponents contend that the flat tax will shift the tax burden to the middle class. The current
research tested the claim that the flat tax will shift the tax burden to the middle class by developing simulations of two
flat tax proposals, the Steve Forbes Plan and the Hall and Rabushka Plan, and then examining the change in the tax burden
for different income levels as compared to the current tax system. The results show that both plans shift more of the tax
burden to middle income class taxpayers than under the current US tax system.
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Hughlene A. BurtonEmail: |
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We study how the problem of the ‘missing rich’, the underrepresentation of the wealthiest in household surveys, affects wealth inequality estimates for the post‐socialist countries of Central and Eastern Europe (CEE). The survey data from the second wave of the Household Finance and Consumption Survey (HFCS) are joined with the data from the national rich lists for Estonia, Hungary, Latvia, Poland and Slovakia. Pareto distribution is fitted to the joined survey and rich lists’ data to impute the missing observations for the largest wealth values. We provide the first estimates of the top‐corrected wealth inequality for the CEE region in 2013/2014. Despite a short period of wealth accumulation during the post‐1989 market economy period, our adjustment procedure reveals that wealth inequality in the Baltic countries is comparable to that of Germany (one of the most wealth‐unequal countries in Europe), while in Poland and Hungary it has reached levels observed in France or Spain. We discuss possible explanations of these findings with reference to the speed and range of privatization processes, extent of income inequality, and the role of inheritances and wealth taxes in the region. 相似文献
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本文通过建立DEA模型对中国2008年福布斯100家顶尖企业中的19家上市民营企业进行投入产出效率分析。通过求解和分析,其结果在一定程度上能够反映中国上市民营企业的经营效率与管理水平,为投资者和决策者提供参考,也能为上市民营企业提高业绩提供改进的引导性指向。 相似文献
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