Title: The distributional effects of government spending and taxation /
Authors: Papadimitriou, Dimitri B.
Publisher: Palgrave Macmillan,
Year: 2006
Subjects: Income distribution United States.; Distributive justice United States.; Finance, Public United States; Fiscal policy United States; BUSINESS & ECONOMICS Economics Macroeconomics.; POLITICAL SCIENCE Economic Conditions.; Taxation.; Macroeconomics.; Finance and Accounting.; Distributive justice; Finance, Public; Fiscal policy; Income distribution; Einkommensverteilung.; Fiskalpolitik.; Steuer.; Öffentliche Ausgaben.
Abstract: This book focuses on the distributional consequences of the public sector. It examines and documents, both theoretically and empirically, the effects of government spending and taxation on personal distribution, id est, on families and individuals. In addition, it investigates the relationship between the public sector and functional distribution of national income. In this respect, three sides of government activity are encompassed. Firstly, who benefits from government expenditures - that is, public consumption - such as schooling, highways, and police and fire protection? Secondly, who are the beneficiaries of government transfer programs? And thirdly, who bears the tax burden? It also analyzes government activity on the federal level and looks at the distribution of both the costs and benefits of a single government program such as the Social Security system in the U.S.A key feature is the empirical studies of other countries, id est countries of the European Union, Poland, Australia and South Korea, as well as comparative studies among a set of countries.
Contents: Government effects on the distribution of income : an overview / Dimitri B. Papadimitriou -- An overall assessment of the distributional consequences of government spending and taxation in the United States, 1989 and 2000 / Edward N . Wolff and Ajit Zacharias -- Distributional effects of defined contribution plans and individual retirement arrangements / Leonard E. Burman [and others] -- The changing impact of social security on retirement income in the United States / Barbara A. Butirca, Howard M. Iams and Karen E. Smith -- Household incomes and redistribution in the European Union : quantifying the equalizing properties of taxes and benefits / Herwig Immervoll [and others] -- Distributional effects of evolving spending and tax policies in post-socialist Poland / Leon Podkaminer -- The distribution of taxes and government benefits in Australia / Ann Harding, Rachel Lloyd and Neil Warren -- Distributional effects of personal income taxation in Korea / Kwang Soo Cheong -- Income distribution and social expenditures / Jonathan A. Schwabish, Timothy M. Smeeding and Lars Osberg -- The generosity of the welfare state towards the elderly / Mathieu Lefèbvre and Pierre Pestieau.