Redistribution is usually understood in terms of income, as a resource used to rank individuals as well as determine tax liabilities or benefit entitlements. Yet, it is increasingly argued that more prominence should be given to the joint distribution of income and wealth and interest into the taxation of wealth for redistributive purposes has largely increased. By including income and wealth data from the Eurosystem Household Finance and Consumption Survey into the tax–benefit microsimulation model EUROMOD, we add two novel aspects to the literature. First, we include the analysis of taxes on wealth and wealth transfers. Second, we evaluate redistributive effects of tax–benefit systems against the joint income–wealth distribution instead of income only. We show that expressing living standards in terms of both income and wealth results in considerable reranking of individuals, which in turn leads to a lower redistributive impact of tax–benefit systems than is traditionally considered.

中文翻译：

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收入-财富联合视角下的再分配：跨国比较

再分配通常被理解为收入，是一种用于对个人进行排名以及确定纳税义务或福利权利的资源。然而，越来越多的人认为，应该更加重视收入和财富的联合分配，而出于再分配目的而对财富征税的利息大大增加。通过将来自欧元体系家庭财务和消费调查的收入和财富数据纳入税收福利微观模拟模型 EUROMOD，我们在文献中添加了两个新方面。首先，我们包括对财富税和财富转移的分析。其次，我们评估税收-福利制度针对收入-财富联合分配而不是仅针对收入的再分配效应。