Tax Reform and Progressivity
AbstractThe established theory of tax progressivity cannot handle basic tax reform questions, such as whether an increase in personal allowances makes the tax system more progressive, because the core results assume that tax liability is never zero. This paper generalises the core theory to allow for zero tax payments, and applies the new framework to the analysis of allowances, income-related deductions and tax credits. Log concavity of the tax schedule--a property quite distinct from any existing notion of progressivity--emerges as the critical determinant of whether the distribution of the tax burden becomes more progressive as allowances are increased.
Download InfoIf you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
As the access to this document is restricted, you may want to look for a different version under "Related research" (further below) or search for a different version of it.
Bibliographic InfoArticle provided by Royal Economic Society in its journal The Economic Journal.
Volume (Year): 110 (2000)
Issue (Month): 460 (January)
Contact details of provider:
Postal: Office of the Secretary-General, School of Economics and Finance, University of St. Andrews, St. Andrews, Fife, KY16 9AL, UK
Phone: +44 1334 462479
Web page: http://www.res.org.uk/
More information through EDIRC
You can help add them by filling out this form.
CitEc Project, subscribe to its RSS feed for this item.
- Faíña, Andres / A. & Lopez-Rodriguez, Jesus / J. & Varela, Laura / L., 2011. "Nontaxable income and necessary consumption: the Rousseau’s paradox of fiscal egalitarianism," MPRA Paper 32900, University Library of Munich, Germany.
- Tatiana Damjanovic & David Ulph, 2007.
"Tax Progressivity, Income Distribution and Tax Non-Compliance,"
Discussion Paper Series, Department of Economics
200712, Department of Economics, University of St. Andrews.
- Damjanovic, Tatiana & Ulph, David, 2010. "Tax progressivity, income distribution and tax non-compliance," European Economic Review, Elsevier, vol. 54(4), pages 594-607, May.
- Tatiana Damjanovic & David Ulph, 2009. "Tax Progressivity, Income Distribution and Tax Non-Compliance," Working Papers 0928, Oxford University Centre for Business Taxation.
- Immervoll, Herwig & Barber, David, 2006.
"Can Parents Afford to Work? Childcare Costs, Tax-Benefit Policies and Work Incentives,"
IZA Discussion Papers
1932, Institute for the Study of Labor (IZA).
- Herwig Immervoll & David Barber, 2005. "Can Parents Afford to Work?: Childcare Costs, Tax-Benefit Policies and Work Incentives," OECD Social, Employment and Migration Working Papers 31, OECD Publishing.
- Fernando, Estrada, 2010. "A reading Hayek on power to tax," MPRA Paper 21526, University Library of Munich, Germany.
- Estrada, Fernando, 2010.
"Política tributaria y economía fiscal La posición Hayek (1959, 1979) con comentarios de Brenann/Buchanan (1980)
[Fiscal tax policy and economy]," MPRA Paper 20094, University Library of Munich, Germany.
- Immervoll, Herwig, 2004. "Falling up the stairs: an exploration of the effects of 'bracket creep' on household incomes," EUROMOD Working Papers EM3/04, EUROMOD at the Institute for Social and Economic Research.
- Decoster, André & Standaert, I & Valenduc, C & Van Camp, Guy, 2000.
"What makes personal income tax progressive? The case of Belgium,"
Open Access publications from Katholieke Universiteit Leuven
urn:hdl:123456789/118579, Katholieke Universiteit Leuven.
- 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.
- André DECOSTER & Isabel STANDAERT & Christian VALENDUC & Guy VAN CAMP, 2000. "What Makes Personal Income Taxes Progressive? the Case of Belgium," Center for Economic Studies - Discussion papers ces0008, Katholieke Universiteit Leuven, Centrum voor Economische Studiën.
- André Decoster & Isabelle Standaert & Christian Valenduc & Guy Van Camp, 2000. "What makes Personal Income Taxes progressive? The case of Belgium," Public Economics Working Paper Series ces0008, Katholieke Universiteit Leuven, Centrum voor Economische Studiën, Working Group Public Economics.
- Dardanoni, Valentino & Lambert, Peter J., 2002. "Progressivity comparisons," Journal of Public Economics, Elsevier, vol. 86(1), pages 99-122, October.
- Santiago Díaz de Sarralde Míguez & Jesús Ruiz-Huerta Carbonell, . "Assessing Tax Reforms. Critical Comments And A Proposal: The Level And Distance Effects (*)," Working Papers 3-06 Classification-JEL :, Instituto de Estudios Fiscales.
- Damjanovic, Tatiana, 2005. "Lorenz dominance for transformed income distributions: A simple proof," Mathematical Social Sciences, Elsevier, vol. 50(2), pages 234-237, September.
- Tatiana Damjanovic, 2005. "Does More Progressive Tax Make Tax Discipline Weaker?," CRIEFF Discussion Papers 0506, Centre for Research into Industry, Enterprise, Finance and the Firm.
- Tatiana Damjanovic, 2005. "A Simple Proof of Lorenz Dominance Criterion," CRIEFF Discussion Papers 0505, Centre for Research into Industry, Enterprise, Finance and the Firm.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Wiley-Blackwell Digital Licensing) or (Christopher F. Baum).
If references are entirely missing, you can add them using this form.