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Redistributive Effect of Income Taxation: Decomposing Tax Base and Tax Rates Effects

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  • Pfahler, Wilhelm
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    Abstract

    This paper introduces Gini-based decomposition formulae for the redistributive effect of income taxation. It examines the interaction between and the relative significance of tax base and tax rate components in the final determination of the overall redistributive effect. The resulting formulae can readily be applied to available income and tax statistics. Copyright 1990 by Blackwell Publishing Ltd and the Board of Trustees of the Bulletin of Economic Research

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    Bibliographic Info

    Article provided by Wiley Blackwell in its journal Bulletin of Economic Research.

    Volume (Year): 42 (1990)
    Issue (Month): 2 (April)
    Pages: 121-29

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    Handle: RePEc:bla:buecrs:v:42:y:1990:i:2:p:121-29

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    Web page: http://www.blackwellpublishing.com/journal.asp?ref=0307-3378

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    Cited by:
    1. Vaqar Ahmed & Cathal O'Donoghue, 2009. "Redistributive Effect of Personal Income Taxation in Pakistan," Working Papers 0143, National University of Ireland Galway, Department of Economics, revised 2009.
    2. Jorge Onrubia & Fidel Picos & María del Carmen Rodado, 2013. "A Generalization of the Pfähler-Lambert Decomposition," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1301, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    3. André Decoster & Isabelle Standaert & Christian Valenduc & Guy Van Camp, 2002. "What makes personal income taxes progressive? The case of Belgium," Brussels Economic Review, ULB -- Universite Libre de Bruxelles, vol. 45(3), pages 91-112.
    4. Peter J. Lambert & Thor O. Thoresen, 2011. "The inequality effects of a dual income tax system," Discussion Papers 663, Research Department of Statistics Norway.
    5. Adam Wagstaff & Eddy van Doorslaer, 2001. "What Makes the Personal Income Tax Progressive? A Comparative Analysis for Fifteen OECD Countries," International Tax and Public Finance, Springer, vol. 8(3), pages 299-316, May.
    6. Thor O. Thoresen & Zhiyang Jia & Peter J. Lambert, 2013. "Distributional benchmarking in tax policy evaluations," Discussion Papers 765, Research Department of Statistics Norway.
    7. Miyazaki, Takeshi & Kitamura, Yukinobu, 2014. "Redistributive Effects of Income Tax Rates and Tax Base 1984-2009: Evidence from Japanese Tax Reforms," Discussion Paper Series 610, Institute of Economic Research, Hitotsubashi University.

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