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Redistributive Effects and Unequal Income Tax Treatment

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Author Info
Aronson, J Richard
Johnson, Paul
Lambert, Peter J
Abstract

Decomposing the post-tax Gini coefficient across groups of pre-tax equals reveals the separate contributions to the redistributive effect of an income tax of (1) the effective schedule (the vertical effect), (2) the unequal treatment of equals arising from departures from this effective schedule (the horizontal effect), and (3) the reranking of unequals as a result of such departures (the reranking effect). The methodology is applied to U.K. microdata. Throughout the period 1978-91, reranking understates the (negative) contribution to redistributive effect of unequal tax treatment by about one third and is far outweighed by the vertical effect. Copyright 1994 by Royal Economic Society.

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Article provided by Royal Economic Society in its journal The Economic Journal.

Volume (Year): 104 (1994)
Issue (Month): 423 (March)
Pages: 262-70
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Handle: RePEc:ecj:econjl:v:104:y:1994:i:423:p:262-70

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  2. Luis José Imedio Olmedo & Elena Bárcena Martín, 2002. "Códigos impositivos, desigualdad y bienestar," Hacienda Pública Española, IEF, vol. 160(1), pages 29-46, march. [Downloadable!]
  3. Duclos, Jean-Yves & Jalbert, Vincent & Araar, Abdelkrim, 2003. "Classical Horizontal Inequity and Reranking: an Integrating Approach," Cahiers de recherche 0306, CIRPEE. [Downloadable!]
  4. Maria Teresa Monteduro & Alberto Zanardi, 2005. "The Redistributive Effects of the Pit Decentralization: Evidence from the Italian Case," Giornale degli Economisti, GDE (Giornale degli Economisti e Annali di Economia), Bocconi University, vol. 64(2-3), pages 215-246, November. [Downloadable!]
  5. Essama-Nssah, B., 2008. "Assessing the redistributive effect of fiscal policy," Policy Research Working Paper Series 4592, The World Bank. [Downloadable!]
  6. John A Bishop & John P Formby & Peter Lambert, . "Redistribution Through the Income Tax: The Vertical and Horizontal Effects of Noncompliance and Tax Evasion," Discussion Papers 99/13, Department of Economics, University of York. [Downloadable!]
  7. Justin van de Ven & John Creedy, 2003. "Taxation, Reranking and Equivalence Scales," Treasury Working Paper Series 03/11, New Zealand Treasury. [Downloadable!]
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  8. Jean-Yves Duclos & Peter Lambert, . "A Normative Approach to Measuring Classical Horizontal Inequity," Discussion Papers 97/3, Department of Economics, University of York. [Downloadable!]
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  11. Kinam Kim & Peter J. Lambert, 2007. "Redistributive Effect of U.S. Taxes and Public Transfers, 1994-2004," University of Oregon Economics Department Working Papers 2007-3, University of Oregon Economics Department, revised 06 Feb 2007. [Downloadable!]
  12. Jean-Yves Duclos, 2000. "Gini Indices and the Redistribution of Income," International Tax and Public Finance, Springer, vol. 7(2), pages 141-162, March. [Downloadable!] (restricted)
  13. Maria Cubel & Peter Lambert, . "Horizontal Inequity can be a Good Thing," Discussion Papers 99/17, Department of Economics, University of York. [Downloadable!]
  14. Jan Klavus, 1998. "Progressivity of health care financing : estimation and statistical inference," Finnish Economic Papers, Finnish Economic Association, vol. 11(2), pages 86-95, Autumn. [Downloadable!]
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