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GINI DP 88: The redistributive effect and progressivity of taxes revisited: An International Comparison across the European Union

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  • Gerlinde Verbist

    (Centre for Social Policy, University of Antwerp)

  • Francesco Figari

    (University of Insubria)

Abstract

This article examines inequalities in highbrow cultural participation in 18 countries. It tests whether inequalities in such participation occur because of the status conferred by consumption of high culture, or whether they are more a result of differences in cognitive competencies. Inequalities are represented by respondents’ education. By filtering out the effects of cognitive abilities, measured by a person’s literacy skills, we obtain a net measure of the status motives for cultural behavior. Our analysis demonstrates that the net (i.e., status) effect of education on cultural participation is reduced in societies with greater educational expansion and intergenerational educational mobility. This is in line with the status explanation, which holds that exclusionary boundaries between educational groups become less rigid when there are more high-educated individuals in a society and when these originate more frequently from lower social backgrounds. In contrast, the relation between a person’s cognitive skills and their cultural participation is unaffected by distributional variation in education, as the cognitive theory predicts.

Suggested Citation

  • Gerlinde Verbist & Francesco Figari, 2013. "GINI DP 88: The redistributive effect and progressivity of taxes revisited: An International Comparison across the European Union," GINI Discussion Papers 88, AIAS, Amsterdam Institute for Advanced Labour Studies.
    • Handle: RePEc:aia:ginidp:88
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    References listed on IDEAS

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    1. Melissa Osborne & Herbert Gintis & Samuel Bowles, 2001. "The Determinants of Earnings: A Behavioral Approach," Journal of Economic Literature, American Economic Association, vol. 39(4), pages 1137-1176, December.
    2. Thijs Bol & Herman Werfhorst, 2013. "GINI DP 81: The Measurement of Tracking, Vocational Orientation, and Standardization of Educational Systems: a Comparative Approach," GINI Discussion Papers 81, AIAS, Amsterdam Institute for Advanced Labour Studies.
    3. Gerlinde Verbist & Francesco Figari, 2014. "The Redistributive Effect and Progressivity of Taxes Revisited: An International Comparison across the European Union," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 70(3), pages 405-429, September.
    4. Marx, Ive & Salanauskaite, Lina & Verbist, Gerlinde, 2013. "The Paradox of Redistribution Revisited: And That It May Rest in Peace?," IZA Discussion Papers 7414, Institute of Labor Economics (IZA).
    5. Christina Haas, 2013. "GINI DP 73: Income Inequality and Support for Development Aid," GINI Discussion Papers 73, AIAS, Amsterdam Institute for Advanced Labour Studies.
    6. Ive Marx & Lina Salanauskaite & Gerlinde Verbist, 2013. "The paradox of redistribution revisited: and that it may rest in peace?," LIS Working papers 593, LIS Cross-National Data Center in Luxembourg.
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    Cited by:

    1. Andrea Albarea & Michele Bernasconi & Cinzia Di Novi & Anna Marenzi & Dino Rizzi & Francesca Zantomio, 2015. "Accounting for Tax Evasion Profiles and Tax Expenditures in Microsimulation Modelling. The BETAMOD Model for Personal Income Taxes in Italy," International Journal of Microsimulation, International Microsimulation Association, vol. 8(3), pages 99-136.
    2. Guangrong Ma & Jianwei Xu & Shi Li, 2015. "The Income Redistribution Effect Of China'S Personal Income Tax: What The Micro-Data Say," Contemporary Economic Policy, Western Economic Association International, vol. 33(3), pages 488-498, July.
    3. Sarah Marchal & Mechelen, N. van, 2013. "GINI DP 87: Activation strategies within European minimum income schemes," GINI Discussion Papers 87, AIAS, Amsterdam Institute for Advanced Labour Studies.
    4. Healy, D. & Mulcahy, A. & O'Donnnell, I., 2013. "GINI DP 93: Crime, Punishment and Inequality in Ireland," GINI Discussion Papers 93, AIAS, Amsterdam Institute for Advanced Labour Studies.
    5. Boscolo, Stefano, 2019. "The contribution of proportional taxes and tax-free cash benefits to income redistribution over the period 2005-2018: Evidence from Italy," EUROMOD Working Papers EM18/19, EUROMOD at the Institute for Social and Economic Research.
    6. Flores Unzaga, Ismael Martin & Zhu, Junyi, 2014. "Bracket Creep Revisited: Progressivity and a Solution by Adjusting the Rich Tax in Germany," EconStor Preprints 100006, ZBW - Leibniz Information Centre for Economics.
    7. Stefano Boscolo, 2019. "The Contribution of Proportional Taxes and Tax-Free Cash Benefits to Income Redistribution over the Period 2005-2018: Evidence from Italy," Department of Economics 0152, University of Modena and Reggio E., Faculty of Economics "Marco Biagi".

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