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Yitzhaki, Shlomo

Works: 103 works in 279 publications in 3 languages and 1,492 library holdings
Roles: Author, Editor, Other
Classifications: HG229, 332.41
Publication Timeline
Publications about Shlomo Yitzhaki
Publications by Shlomo Yitzhaki
Most widely held works by Shlomo Yitzhaki
Tax avoidance, evasion, and administration by Joel Slemrod( Book )
14 editions published between 1999 and 2000 in English and held by 70 libraries worldwide
When tax structure changes, people may alter their consumption basket, but they also may call and give new instructions to their accountant, change their reports to the IRS, change the timing of transactions, and undertake a range of other actions that do not directly involve a change in their consumption basket. This survey argues that acknowledging the variety of behavioral responses to taxation changes the answers to traditional subjects of inquiry such an incidence, optimal progressivity, and optimal tax structure, and also raises a whole new set of policy questions, such as the appropriate level of resources to devote to administration and enforcement, and how these resources should be deployed. For some purposes, such as estimating the marginal cost of funds, and subject to some qualifications, the nature of the behavioral response does not matter, and only the total magnitude of response does. However, with respect to real behavioral responses such as labor supply, it is natural to presume that the response is an immutable function of preferences. With respect to avoidance and evasion, though, this is not appropriate because there are a variety of policy instruments that can affect the magnitude of responses, implying that the elasticity of response is itself a policy instrument
Decomposing world income distribution does the world have a middle class? by Branko Milanović( file )
12 editions published in 2001 in English and Undetermined and held by 67 libraries worldwide
In Asia inequality in income between countries is more important than inequality within countries. In Africa, Latin America, and western Europe and North America, by contrast, there are only small differences between countries; inequality within countries is more important. And when countries are divided in three groups by income level, there is little overlap, very few people in developing countries have incomes in the range of those in the rich countries
Integrating expenditure and tax decisions : the marginal cost of funds and the marginal benefit of projects by Joel Slemrod( Book )
13 editions published in 2001 in English and held by 62 libraries worldwide
This paper seeks to clarify the extent to which the rule for providing public goods ought to correct for the distortionary cost of raising funds. We argue that, in evaluating public projects, the marginal cost of funds (MCF) concept must be supplemented by a symmetrical concept, which we label the marginal benefit of public projects, or MBP, which indicates the value to individuals of the dollars spent. Each of these concepts can be decomposed into two separate components, one reflecting efficiency and the other characterizing the distributional impact of the project itself or its financing. We conclude that efficiency of the financing cannot be ignored, that distributional considerations are also relevant, and that the availability and optimality of tax instruments is critical for evaluating the appropriateness of proceeding with a public good-cum financing project. However, one can construct special cases, as in Kaplow (1996), where the simple cost-benefit criterion applies
Why world redistribution fails by Wojciech Kopczuk( Book )
11 editions published in 2002 in English and held by 61 libraries worldwide
Abstract: An optimal linear world income tax that maximizes a border-neutral social welfare function provides a drastic reduction in world consumption inequality, dropping the Gini coefficient from 0.69 to 0.25. In contrast an optimal decentralized (i.e., within countries) redistribution has miniscule effect on world income inequality. Thus, the traditional public finance concern about the excess burden of redistribution cannot explain why there is so little world redistribution. Actual foreign aid is vastly lower than the transfers under the simulated world income tax, suggesting that countries such as the United States either place a much lower value on the welfare of foreigners or else expect that a very significant fraction of cross-border transfers is wasted. The product of the welfare weight and one minus the share of transfers that are wasted constitutes an implied weight that the United States assigns to foreigners. We calculate that value to be as low as 1/2000 of the value put on the welfare of an American, suggesting that U.S. policy implicitly assumes either that essentially all transfers are wasted or places essentially no value on the welfare of the citizens of the poorest countries
A public finance approach to assessing poverty alleviation by Shlomo Yitzhaki( Book )
14 editions published between 2000 and 2001 in English and held by 60 libraries worldwide
This paper points out the similarities and differences between cost-benefit analysis and tax reform. By restricting the analysis to the margin it is shown that both areas can be handled by the same method. In both areas, there is a need to define social distributional weights and to evaluate the Marginal Efficiency of Public Funds (MECF). It is suggested that the social distributional weights be derived from popular inequality indices. Such derivation, enables the decomposition of the impact of the project (tax reform) on growth and redistribution so that one can evaluate the trade-off between the two
The Gini methodology : a primer on a statistical methodology by Shlomo Yitzhaki( Book )
16 editions published between 2012 and 2013 in English and Italian and held by 56 libraries worldwide
"Gini's mean difference (GMD) was first introduced by Corrado Gini in 1912 as an alternative measure of variability. GMD and the parameters which are derived from it (such as the Gini coefficient or the concentration ratio) have been in use in the area of income distribution for almost a century. In practice, the use of GMD as a measure of variability is justified whenever the investigator is not ready to impose, without questioning, the convenient world of normality. This makes the GMD of critical importance in the complex research of statisticians, economists, econometricians, and policy makers. This book focuses on imitating analyses that are based on variance by replacing variance with the GMD and its variants. In this way, the text showcases how almost everything that can be done with the variance as a measure of variability, can be replicated by using Gini. Beyond this, there are marked benefits to utilizing Gini as opposed to other methods. One of the advantages of using Gini methodology is that it provides a unified system that enables the user to learn about various aspects of the underlying distribution. It also provides a systematic method and a unified terminology. Using Gini methodology can reduce the risk of imposing assumptions that are not supported by the data on the model. With these benefits in mind the text uses the covariance-based approach, though applications to other approaches are mentioned as well."--Publisher's description
The optimal two-bracket linear income tax by Joel Slemrod( Book )
11 editions published in 1991 in English and held by 39 libraries worldwide
We investigate the optimal rate structure of an income tax system that is constrained to have only two brackets, plus a demogrant. We find that, in a two-class economy, Pareto efficient tax schedules feature at least one marginal tax rate equal to zero, and that the marginal tax rate may be increasing or declining. We next use numerical optimization techniques to study the optimal structure of such a tax system in a multi-person model that is a stylized version of an actual economy. We discover that in all cases the tax rate in the second (higher) bracket is less than the tax rate that applies to the first bracket but that progressivity, in the sense of a uniformly rising average tax rate, generally obtains. Compared to the optimal one-bracket (linear) tax system, both the highest and lowest income individuals are better off, while a middle range of taxpayers is worse off
Welfare dominance : an application to commodity taxation by Shlomo Yitzhaki( Book )
7 editions published in 1987 in English and held by 30 libraries worldwide
In this paper, we suggest a method which enables the user to identify commodities that all individuals who can agree on certain weak assumptions with regard to the social welfare function will agree upon as worth subsidizing or taxing in the absence of efficiency considerations. The method is based on an extension of the stochastic dominance criteria and is illustrated using data from Israel
The costs of taxation and the marginal cost of funds by Joel Slemrod( Book )
8 editions published in 1995 in English and held by 26 libraries worldwide
It is argued that taxation causes three kinds of deadweight losses and two types of direct costs. The deadweight losses arise from substitution, evasion, and avoidance activities while the direct costs are administrative and compliance costs. Some of these social costs tend to be discontinuous and/or nonconvex. Because most models of taxation ignore some components of the social costs of taxation, their conclusions cannot be of a general nature. An alternative approach to policy evaluation is to rely on a marginal efficiency cost of funds rule which can indicate appropriate directions of reforms. The paper discusses its merits, applicability, and limitations, as well as its relationship to other concepts
Welfare dominance and the design of excise taxation in Côte d'Ivoire by Shlomo Yitzhaki( Book )
2 editions published in 1988 in French and English and held by 19 libraries worldwide
The shadow price of a tax inspector by Shlomo Yitzhaki( Book )
3 editions published in 1988 in English and held by 18 libraries worldwide
The optimal size of a tax collection agency by Joel Slemrod( Book )
5 editions published in 1985 in English and held by 18 libraries worldwide
This paper addresses the optimal degree of law enforcement regarding tax evasion. It derives the conditions that characterize the optimal size of a tax collection agency, and then provides a simple interpretation of the conditions in terms of excess burden. The paper clarified earlier findings that suggest that the optimal size should be set higher than a simple cost-benefit calculation would indicate. It concludes with a numerical example that illustrates the optimality condition and demonstrates that a policy based on a naive cost-benefit analysis of the tax collection agency could result in a substantial overcommitment of resources
The diffusion of innovations : a methodological reappraisal by Manuel Trajtenberg( Book )
8 editions published between 1982 and 1984 in English and Undetermined and held by 15 libraries worldwide
Studies of diffusion have traditionally relied on specific distributions-primarily the logistic- to characterize and estimate those processes.We argue here that such approach gives rise to serious problems of comparability and interpretation, and may result in large biases inthe estimates of the parameters of interest. We propose instead the Gini's expected mean differenceas ameasure of diffusion speed, discuss its advantages over the traditional approach, and tackle with it the problems of truncated processes, inter-group comparisons, and related issues. We also elaborateon the use of the hazardrate, and suggest some possible extensions. The diffusion of CT scanners is presented as an illustration
On choosing a flat-rate income tax schedule by Joel Slemrod( Book )
6 editions published in 1982 in English and Undetermined and held by 15 libraries worldwide
This paper applies a numerical optimization technique using microunit tax data to the problem of choosing the parameters of a flat-rate tax system, should one be desired. Our approach is to first formulate explicit objectives that a flat-rate tax might reasonably be designed to meet, such as minimizing the extent of changes in households' tax burdens and minimizing the efficiency cost of the tax system. The next step uses an optimization algorithm to calculate the flat-rate schedule which comes closest to meeting the objectives, subject to the constraint that it raise the same revenue as the current incometax system. The calculations are carried out using a sample of 947 tax returns randomly drawn from the Treasury Tax File for 1977 which are updated to repro-duce the pattern of tax returns that would be filed in 1982.The analysis shows that the flat-rate system which minimizes the sum of the absolute deviations in tax liabilities features a marginal tax rate between 0.204 and 0.254, though a different definition of tax burden changes which puts more emphasis on reproducing the tax burdens of high-income households has an optimal marginal tax rate of 0.382. We also derive the optimal flat-rate schedules when another objective is to minimize the efficiency cost of the tax system
A critique of poverty measurement by Shlomo Yitzhaki( Book )
2 editions published in 1996 in English and held by 14 libraries worldwide
Are high income individuals better stock market investors? by Martin S Feldstein( Book )
6 editions published in 1982 in English and Undetermined and held by 13 libraries worldwide
This paper presents evidence that the corporate stock owned by high income investors appreciates substantially faster than the stock owned by investors with lower incomes. Those with very high incomes enjoy the greatest success on their investments while those with incomes under $20,000 have the least success. The evidence indicates that the differences are large and that they have persisted for a long time
On an extension of the Gini inequality index by Shlomo Yitzhaki( Book )
5 editions published between 1980 and 1983 in English and held by 12 libraries worldwide
Inflation, tax rules, and capital formation by Martin S Feldstein( Book )
6 editions published between 1930 and 1981 in English and held by 9 libraries worldwide
This study provides the first econometric analysis of the effect of taxation on the realization of capital gains. The analysis thus extends and complements the earlier study by Feldstein and Yitzhaki [1978] of the effect of taxation on the selling of corporate stock. The present analysis, using a large, new body of data obtained from individual tax returns, supports the earlier finding that corporate stock sales are quite sensitive to tax rates and then shows that the effect on the realization of capital gains is even stronger
May growth lead to higher deprivation despite higher satisfaction? by Quentin Wodon( Book )
3 editions published in 2009 in English and held by 0 libraries worldwide
Abstract: "In a relative deprivation framework, unless inequality is reduced, growth is associated with both higher satisfaction and higher deprivation. This may help explain the discontent with growth despite its benefits. As is well known in the literature, knowledge of the population's mean income and Lorenz curve is all that is needed to analyze a distribution, so that this can also be used to assess the satisfaction and deprivation of each individual. Given the normalization used to derive the satisfaction and deprivation measures, satisfaction and deprivation add up to the mean income for the population as a whole as well as for each individual. "--World Bank web site
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Alternative Names
Shlomo Yitzhaki Israeli economist
Yitshaki, S. 1944-
Yitsḥaḳi, Shelomoh
Yitshaki, Shelomoh 1944-
יצחקי, שלמה
יצחקי, שלמה כלכלן
שלמה יצחקי (סטטיסטיקאי)
English (146)
Italian (1)
French (1)
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