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Polarization Characterization Of Inequality-Neutral Tax Reforms

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  • Juan Prieto-Rodríguez

    ()
    (Universidad de Oviedo & IEF)

  • Rafael Salas

    ()
    (Universidad Complutense & IEF)

  • Juan Gabriel Rodríguez

    ()
    (Universidad Rey Juan Carlos & IEF)

Abstract

In this article, polarization measurement is presented as a useful tool for characterizing the net transfers of income between individuals caused by a tax reform. The bipolarization measure, which considers just two poles and involves the disappearance of the middle class, may complement inequality measures insofar as it provides an alternative explanation of the distributional impact of inequality neutral tax reforms. Some theoretical implications of an inequality- and revenue-neutral tax reform concerning polarization are examined. We conclude with an empirical application where we carry out a simulation to evaluate the effects on polarization of a potential substitution of the current Spanish tax system for an inequality- and revenue- neutral linear tax.

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Bibliographic Info

Article provided by AccessEcon in its journal Economics Bulletin.

Volume (Year): 4 (2003)
Issue (Month): 19 ()
Pages: 1-7

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Handle: RePEc:ebl:ecbull:eb-03d30003

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  1. Davies, James B. & Hoy, Michael, 2002. "Flat rate taxes and inequality measurement," Journal of Public Economics, Elsevier, Elsevier, vol. 84(1), pages 33-46, April.
  2. Yitzhaki, Shlomo, 1983. "On an Extension of the Gini Inequality Index," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 24(3), pages 617-28, October.
  3. Wolfson, Michael C, 1994. "When Inequalities Diverge," American Economic Review, American Economic Association, American Economic Association, vol. 84(2), pages 353-58, May.
  4. Coulter, Fiona A E & Cowell, Frank A & Jenkins, Stephen P, 1992. "Differences in Needs and Assessment of Income Distributions," Bulletin of Economic Research, Wiley Blackwell, Wiley Blackwell, vol. 44(2), pages 77-124, April.
  5. Wolfson, Michael, 1997. "Divergent Inequalities - Theory and Empirical Results (Revised Edition)," Analytical Studies Branch Research Paper Series 1997066e, Statistics Canada, Analytical Studies Branch.
  6. Esteban, J. & Ray, D., 1993. "On the Measurement of Polarization," UFAE and IAE Working Papers, Unitat de Fonaments de l'Anàlisi Econòmica (UAB) and Institut d'Anàlisi Econòmica (CSIC) 221.93, Unitat de Fonaments de l'Anàlisi Econòmica (UAB) and Institut d'Anàlisi Econòmica (CSIC).
  7. Buhmann, Brigitte, et al, 1988. "Equivalence Scales, Well-Being, Inequality, and Poverty: Sensitivity Estimates across Ten Countries Using the Luxembourg Income Study (LIS) Database," Review of Income and Wealth, International Association for Research in Income and Wealth, International Association for Research in Income and Wealth, vol. 34(2), pages 115-42, June.
  8. Juan G. Rodríguez & Rafael Salas, . "Extended Bi-Polarization And Inequality Measures," Working Papers, Instituto de Estudios Fiscales 10-03 Classification-JEL , Instituto de Estudios Fiscales.
  9. Wolfson, Michael C, 1997. "Divergent Inequalities: Theory and Empirical Results," Review of Income and Wealth, International Association for Research in Income and Wealth, International Association for Research in Income and Wealth, vol. 43(4), pages 401-21, December.
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Cited by:
  1. Luis José Imedio Olmedo, 2012. "Propiedades redistributivas del impuesto lineal," Hacienda Pública Española, IEF, IEF, vol. 201(2), pages 93-111, June.
  2. Mohammad Hussain, 2009. "The sensitivity of income polarization," Journal of Economic Inequality, Springer, Springer, vol. 7(3), pages 207-223, September.

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