{"id":"https://openalex.org/W3138713188","doi":"https://doi.org/10.1007/s00355-021-01314-1","title":"Equity-efficiency implications of a European tax and transfer system","display_name":"Equity-efficiency implications of a European tax and transfer system","publication_year":2021,"publication_date":"2021-03-19","ids":{"openalex":"https://openalex.org/W3138713188","doi":"https://doi.org/10.1007/s00355-021-01314-1","mag":"3138713188"},"language":"en","primary_location":{"id":"doi:10.1007/s00355-021-01314-1","is_oa":true,"landing_page_url":"https://doi.org/10.1007/s00355-021-01314-1","pdf_url":"https://link.springer.com/content/pdf/10.1007/s00355-021-01314-1.pdf","source":{"id":"https://openalex.org/S107325288","display_name":"Social Choice and Welfare","issn_l":"0176-1714","issn":["0176-1714","1432-217X"],"is_oa":false,"is_in_doaj":false,"is_core":true,"host_organization":"https://openalex.org/P4310319900","host_organization_name":"Springer Science+Business Media","host_organization_lineage":["https://openalex.org/P4310319900","https://openalex.org/P4310319965"],"host_organization_lineage_names":["Springer Science+Business Media","Springer Nature"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Social Choice and Welfare","raw_type":"journal-article"},"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"hybrid","oa_url":"https://link.springer.com/content/pdf/10.1007/s00355-021-01314-1.pdf","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5027096798","display_name":"Eren G\u00fcrer","orcid":"https://orcid.org/0000-0001-8238-1967"},"institutions":[{"id":"https://openalex.org/I114090438","display_name":"Goethe University Frankfurt","ror":"https://ror.org/04cvxnb49","country_code":"DE","type":"education","lineage":["https://openalex.org/I114090438"]}],"countries":["DE"],"is_corresponding":true,"raw_author_name":"Eren G\u00fcrer","raw_affiliation_strings":["Goethe University Frankfurt, Frankfurt, Germany"],"raw_orcid":"https://orcid.org/0000-0001-8238-1967","affiliations":[{"raw_affiliation_string":"Goethe University Frankfurt, Frankfurt, Germany","institution_ids":["https://openalex.org/I114090438"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5027096798"],"corresponding_institution_ids":["https://openalex.org/I114090438"],"apc_list":{"value":2290,"currency":"EUR","value_usd":2890},"apc_paid":{"value":2290,"currency":"EUR","value_usd":2890},"fwci":0.5924,"has_fulltext":true,"cited_by_count":3,"citation_normalized_percentile":{"value":0.80483071,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":91,"max":96},"biblio":{"volume":"57","issue":"2","first_page":"301","last_page":"346"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11770","display_name":"Fiscal Policy and Economic Growth","score":0.9998999834060669,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11770","display_name":"Fiscal Policy and Economic Growth","score":0.9998999834060669,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11544","display_name":"Gender, Labor, and Family Dynamics","score":0.9980999827384949,"subfield":{"id":"https://openalex.org/subfields/3318","display_name":"Gender Studies"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11257","display_name":"Taxation and Compliance Studies","score":0.9979000091552734,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/economics","display_name":"Economics","score":0.7544654607772827},{"id":"https://openalex.org/keywords/welfare","display_name":"Welfare","score":0.5397018790245056},{"id":"https://openalex.org/keywords/earnings","display_name":"Earnings","score":0.49256283044815063},{"id":"https://openalex.org/keywords/public-finance","display_name":"Public finance","score":0.4748178720474243},{"id":"https://openalex.org/keywords/tax-rate","display_name":"Tax rate","score":0.4537511169910431},{"id":"https://openalex.org/keywords/equity","display_name":"Equity (law)","score":0.4230673909187317},{"id":"https://openalex.org/keywords/income-tax","display_name":"Income tax","score":0.41069120168685913},{"id":"https://openalex.org/keywords/labour-economics","display_name":"Labour economics","score":0.32906949520111084},{"id":"https://openalex.org/keywords/monetary-economics","display_name":"Monetary economics","score":0.2855180501937866},{"id":"https://openalex.org/keywords/public-economics","display_name":"Public economics","score":0.25033891201019287},{"id":"https://openalex.org/keywords/macroeconomics","display_name":"Macroeconomics","score":0.22770723700523376},{"id":"https://openalex.org/keywords/finance","display_name":"Finance","score":0.0976179838180542}],"concepts":[{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.7544654607772827},{"id":"https://openalex.org/C100243477","wikidata":"https://www.wikidata.org/wiki/Q12002092","display_name":"Welfare","level":2,"score":0.5397018790245056},{"id":"https://openalex.org/C2781426361","wikidata":"https://www.wikidata.org/wiki/Q5326940","display_name":"Earnings","level":2,"score":0.49256283044815063},{"id":"https://openalex.org/C178283979","wikidata":"https://www.wikidata.org/wiki/Q274490","display_name":"Public finance","level":2,"score":0.4748178720474243},{"id":"https://openalex.org/C2779755355","wikidata":"https://www.wikidata.org/wiki/Q1128317","display_name":"Tax rate","level":2,"score":0.4537511169910431},{"id":"https://openalex.org/C199728807","wikidata":"https://www.wikidata.org/wiki/Q2578557","display_name":"Equity (law)","level":2,"score":0.4230673909187317},{"id":"https://openalex.org/C165786947","wikidata":"https://www.wikidata.org/wiki/Q179222","display_name":"Income tax","level":2,"score":0.41069120168685913},{"id":"https://openalex.org/C145236788","wikidata":"https://www.wikidata.org/wiki/Q28161","display_name":"Labour economics","level":1,"score":0.32906949520111084},{"id":"https://openalex.org/C556758197","wikidata":"https://www.wikidata.org/wiki/Q580018","display_name":"Monetary economics","level":1,"score":0.2855180501937866},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.25033891201019287},{"id":"https://openalex.org/C139719470","wikidata":"https://www.wikidata.org/wiki/Q39680","display_name":"Macroeconomics","level":1,"score":0.22770723700523376},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.0976179838180542},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.0},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0},{"id":"https://openalex.org/C34447519","wikidata":"https://www.wikidata.org/wiki/Q179522","display_name":"Market economy","level":1,"score":0.0}],"mesh":[],"locations_count":5,"locations":[{"id":"doi:10.1007/s00355-021-01314-1","is_oa":true,"landing_page_url":"https://doi.org/10.1007/s00355-021-01314-1","pdf_url":"https://link.springer.com/content/pdf/10.1007/s00355-021-01314-1.pdf","source":{"id":"https://openalex.org/S107325288","display_name":"Social Choice and Welfare","issn_l":"0176-1714","issn":["0176-1714","1432-217X"],"is_oa":false,"is_in_doaj":false,"is_core":true,"host_organization":"https://openalex.org/P4310319900","host_organization_name":"Springer Science+Business Media","host_organization_lineage":["https://openalex.org/P4310319900","https://openalex.org/P4310319965"],"host_organization_lineage_names":["Springer Science+Business Media","Springer Nature"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Social Choice and Welfare","raw_type":"journal-article"},{"id":"pmh:oai:https://open.metu.edu.tr:11511/101841","is_oa":true,"landing_page_url":"https://hdl.handle.net/11511/101841","pdf_url":"https://open.metu.edu.tr/bitstream/handle/11511/101841/index.pdf","source":{"id":"https://openalex.org/S4306402495","display_name":"OpenMETU (Middle East Technical University)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"host_organization":"https://openalex.org/I201799495","host_organization_name":"Middle East Technical University","host_organization_lineage":["https://openalex.org/I201799495"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"Journal Article"},{"id":"pmh:oai:RePEc:spr:sochwe:v:57:y:2021:i:2:d:10.1007_s00355-021-01314-1","is_oa":false,"landing_page_url":"http://link.springer.com/10.1007/s00355-021-01314-1","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"},{"id":"pmh:oai:econstor.eu:10419/286748","is_oa":true,"landing_page_url":"https://hdl.handle.net/10419/286748","pdf_url":null,"source":{"id":"https://openalex.org/S4306401696","display_name":"Econstor (Econstor)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"doc-type:article"},{"id":"pmh:oai:publikationen.ub.uni-frankfurt.de:62557","is_oa":true,"landing_page_url":"http://publikationen.ub.uni-frankfurt.de/frontdoor/index/index/docId/62557","pdf_url":null,"source":{"id":"https://openalex.org/S4306400432","display_name":"Publication Server of Goethe University Frankfurt am Main (Goethe University Frankfurt)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"host_organization":"https://openalex.org/I114090438","host_organization_name":"Goethe University Frankfurt","host_organization_lineage":["https://openalex.org/I114090438"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"article"}],"best_oa_location":{"id":"doi:10.1007/s00355-021-01314-1","is_oa":true,"landing_page_url":"https://doi.org/10.1007/s00355-021-01314-1","pdf_url":"https://link.springer.com/content/pdf/10.1007/s00355-021-01314-1.pdf","source":{"id":"https://openalex.org/S107325288","display_name":"Social Choice and Welfare","issn_l":"0176-1714","issn":["0176-1714","1432-217X"],"is_oa":false,"is_in_doaj":false,"is_core":true,"host_organization":"https://openalex.org/P4310319900","host_organization_name":"Springer Science+Business Media","host_organization_lineage":["https://openalex.org/P4310319900","https://openalex.org/P4310319965"],"host_organization_lineage_names":["Springer Science+Business Media","Springer Nature"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Social Choice and Welfare","raw_type":"journal-article"},"sustainable_development_goals":[{"display_name":"Decent work and economic growth","id":"https://metadata.un.org/sdg/8","score":0.699999988079071}],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W3138713188.pdf","grobid_xml":"https://content.openalex.org/works/W3138713188.grobid-xml"},"referenced_works_count":44,"referenced_works":["https://openalex.org/W823577724","https://openalex.org/W1501339048","https://openalex.org/W1501403635","https://openalex.org/W1507091623","https://openalex.org/W1529640931","https://openalex.org/W1536679044","https://openalex.org/W1981715411","https://openalex.org/W1983861049","https://openalex.org/W1992549038","https://openalex.org/W1999822296","https://openalex.org/W2028438676","https://openalex.org/W2031881957","https://openalex.org/W2066042450","https://openalex.org/W2082275958","https://openalex.org/W2094642440","https://openalex.org/W2123849123","https://openalex.org/W2125646991","https://openalex.org/W2127238399","https://openalex.org/W2143610917","https://openalex.org/W2150679261","https://openalex.org/W2153536683","https://openalex.org/W2215633832","https://openalex.org/W2231722669","https://openalex.org/W2265679842","https://openalex.org/W2345398396","https://openalex.org/W2498877053","https://openalex.org/W2751256296","https://openalex.org/W3015233229","https://openalex.org/W3020918418","https://openalex.org/W3023807699","https://openalex.org/W3024955934","https://openalex.org/W3122330799","https://openalex.org/W3122760093","https://openalex.org/W3123421037","https://openalex.org/W3123479777","https://openalex.org/W3123854034","https://openalex.org/W3124485326","https://openalex.org/W3124541788","https://openalex.org/W3125342024","https://openalex.org/W3125862181","https://openalex.org/W3126044917","https://openalex.org/W3144126193","https://openalex.org/W3144467662","https://openalex.org/W4300912210"],"related_works":["https://openalex.org/W4247219260","https://openalex.org/W2019531289","https://openalex.org/W4244738116","https://openalex.org/W1987859952","https://openalex.org/W2038906550","https://openalex.org/W1489069252","https://openalex.org/W1975271571","https://openalex.org/W2946780250","https://openalex.org/W4388084137","https://openalex.org/W2067931957"],"abstract_inverted_index":{"Abstract":[0],"This":[1],"study":[2],"simulates":[3],"three":[4],"income":[5,146],"tax":[6,71,162,187],"scenarios":[7,37,158],"in":[8,43,77,89,119,140],"a":[9,49,69,82,117,160],"Mirrleesian":[10],"setting":[11],"for":[12,109,129,156],"24":[13],"EU":[14,45,198],"countries":[15,80,112,133],"using":[16],"data":[17],"from":[18],"the":[19,44,56,78,94,101,136,145,157,173,180,190,197,202],"2014":[20],"Structure":[21],"of":[22,59,66,93,171,192,195],"Earnings":[23],"Survey.":[24],"In":[25,36],"scenario":[26,54,60],"1,":[27],"each":[28],"country":[29,65],"individually":[30],"maximizes":[31],"its":[32],"own":[33],"welfare":[34,42,153,204],"(benchmark).":[35],"2":[38,104],"and":[39,72,91,163],"3,":[40],"total":[41,120,141,152],"is":[46,154],"maximized":[47],"over":[48],"common":[50,70],"budget":[51],"constraint.":[52],"Unlike":[53],"2,":[55],"social":[57],"planner":[58],"3":[61,123],"differentiates":[62],"taxes":[63,128],"by":[64],"residence.":[67],"If":[68],"transfer":[73,98,164],"system":[74,165,188],"were":[75],"implemented":[76],"EU,":[79],"with":[81],"relatively":[83],"higher":[84,125,155],"mean":[85,132],"wage":[86],"rate\u2014particularly":[87],"those":[88],"Western":[90],"some":[92],"Northern":[95],"European":[96,161],"countries\u2014would":[97],"resources":[99],"to":[100,116,135,179],"others.":[102],"Scenario":[103,122],"implies":[105],"increased":[106],"labor":[107,149],"distortions":[108],"almost":[110,193],"all":[111,172,196],"and,":[113],"hence,":[114],"leads":[115],"contraction":[118],"output.":[121],"produces":[124],"(lower)":[126],"marginal":[127],"high-":[130],"(low-)":[131],"compared":[134],"benchmark.":[137,181],"The":[138],"change":[139],"output":[142],"depends":[143],"on":[144,148],"effects":[147],"supply.":[150],"Overall,":[151],"involving":[159],"despite":[166],"more":[167,184],"than":[168],"two":[169],"thirds":[170],"agents":[174],"becoming":[175],"worse":[176],"off":[177],"relative":[178],"A":[182],"politically":[183],"feasible":[185],"integrated":[186],"improves":[189],"well-being":[191],"half":[194],"but":[199],"considerably":[200],"reduces":[201],"aggregate":[203],"benefits.":[205]},"counts_by_year":[{"year":2025,"cited_by_count":1},{"year":2023,"cited_by_count":2}],"updated_date":"2025-11-06T03:46:38.306776","created_date":"2025-10-10T00:00:00"}