Advanced Search
MyIDEAS: Login to save this article or follow this journal

Propiedades redistributivas del impuesto lineal

Contents:

Author Info

  • Luis José Imedio Olmedo

    ()
    (Universidad de Málaga)

Registered author(s):

    Abstract

    En este artículo se presentan diferentes caracterizaciones del impuesto lineal a partir de sus propiedades redistributivas, fijado el nivel de recaudación. Estas propiedades se refieren a la variación que produce el impuesto, al pasar de la distribución de la renta inicial a la de la renta disponible, sobre diferentes magnitudes: (1) la distancia vertical, en cada percentil, entre la curva de Lorenz (relativa o absoluta) y la línea de equidistribución; (2) la distancia relativa (o diferencia) entre la renta de cada contribuyente y la renta media de la distribución; (3) la participación de cada contribuyente en la renta total; (4) el valor de los elementos de una determinada clase de medidas de desigualdad. En todas estas magnitudes se produce una contracción uniforme al aplicar una función impositiva si, y solo si, dicha función es lineal.

    Download Info

    If 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.
    File URL: http://www.ief.es/documentos/recursos/publicaciones/revistas/hac_pub/201_Art4.pdf
    Download Restriction: no

    Bibliographic Info

    Article provided by IEF in its journal Hacienda Pública Española/Review of Public Economics.

    Volume (Year): 201 (2012)
    Issue (Month): 2 (June)
    Pages: 93-111

    as in new window
    Handle: RePEc:hpe:journl:y:2012:v:201:i:2:p:93-111

    Contact details of provider:
    Postal: Avda. Cardenal Herrera Oria, 378, 28035 Madrid
    Phone: 91-339.89.15
    Fax: 91-339.89.64
    Email:
    Web page: http://www.ief.es
    More information through EDIRC

    Related research

    Keywords: Tipo marginal; progresión residual; curvas de Lorenz; medidas de desigualdad;

    Find related papers by JEL classification:

    References

    References listed on IDEAS
    Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
    as in new window
    1. Brennan Thompson, 2012. "Flat rate taxes and relative poverty measurement," Social Choice and Welfare, Springer, vol. 38(3), pages 543-551, March.
    2. Fellman, J, 1976. "The Effect of Transformations on Lorenz Curves," Econometrica, Econometric Society, vol. 44(4), pages 823-24, July.
    3. repec:ebl:ecbull:v:4:y:2003:i:19:p:1-7 is not listed on IDEAS
    4. Eichhorn, Wolfgang & Funke, Helmut & Richter, Wolfram F., 1984. "Tax progression and inequality of income distribution," Journal of Mathematical Economics, Elsevier, vol. 13(2), pages 127-131, October.
    5. Luis José Imedio Olmedo & Elena Bárcena Martín, 2007. "Dos familias numerables de medidas de desigualdad," Investigaciones Economicas, Fundación SEPI, vol. 31(1), pages 191-217, January.
    6. Kakwani, Nanak C, 1977. "Applications of Lorenz Curves in Economic Analysis," Econometrica, Econometric Society, vol. 45(3), pages 719-27, April.
    7. Juan Prieto-Rodríguez & Rafael Salas & Juan Gabriel Rodríguez, 2003. "Polarization Characterization Of Inequality-Neutral Tax Reforms," Economics Bulletin, AccessEcon, vol. 4(19), pages 1-7.
    8. José Marín, 1989. "Dos propiedades del impuesto lineal," Investigaciones Economicas, Fundación SEPI, vol. 13(1), pages 3-14, January.
    9. Fei, John C H, 1981. "Equity Oriented Fiscal Programs," Econometrica, Econometric Society, vol. 49(4), pages 869-81, June.
    10. Davies, James B. & Hoy, Michael, 2002. "Flat rate taxes and inequality measurement," Journal of Public Economics, Elsevier, vol. 84(1), pages 33-46, April.
    11. Thon, Dominique, 1987. "Redistributive properties of progressive taxation," Mathematical Social Sciences, Elsevier, vol. 14(2), pages 185-191, October.
    Full references (including those not matched with items on IDEAS)

    Citations

    Lists

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    Statistics

    Access and download statistics

    Corrections

    When requesting a correction, please mention this item's handle: RePEc:hpe:journl:y:2012:v:201:i:2:p:93-111. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Olga Cantó Sánchez) The email address of this maintainer does not seem to be valid anymore. Please ask Olga Cantó Sánchez to update the entry or send us the correct address.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.