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Equivalence scales in tax and transfer policies

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Author Info
Luis Ayala () (Universidad de Castilla-La Mancha)
Rosa Martínez () (Universidad Rey Juan Carlos)
Jesús Ruiz Huerta () (Universidad Rey Juan Carlos)

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Abstract

Income distribution and poverty measurement require weighting the impact of both economies of scale and the different needs of each household member. Different models of equivalence scales have been defined. Equivalence scales are also present in many tax and benefit programs. This paper reviews the equivalence scales implicit in personal income tax in Spain. We identify the adjustments contained in the new income tax and highlight the differences with those used in other social programs and the scales normally used to study poverty. An empirical analysis of poverty rates for different kinds of households is carried out using both these implicit scales as well as conventional equivalence scales. The results illustrate that economies of scale are taken into account to a lesser extent in income tax legislation than in income distribution analysis. (Copyright: Fundación SEPI)

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File URL: ftp://ftp.funep.es/InvEcon/paperArchive/Sep2003/v27i3a6.pdf
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Publisher Info
Article provided by Fundación SEPI in its journal Investigaciones Economicas.

Volume (Year): 27 (2003)
Issue (Month): 3 (September)
Pages: 593-614
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Handle: RePEc:iec:inveco:v:27:y:2003:i:3:p:593-614

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Postal: Investigaciones Economicas Fundación SEPI Quintana, 2 (planta 3) 28008 Madrid Spain
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Related research
Keywords: Equivalence scales; personal income tax; poverty.;

Find related papers by JEL classification:
I22 - Health, Education, and Welfare - - Education - - - Educational Finance
H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
D1 - Microeconomics - - Household Behavior

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.:

  1. Banks, James & Johnson, Paul, 1994. "Equivalence Scale Relativities Revisited," Economic Journal, Royal Economic Society, vol. 104(425), pages 883-90, July. [Downloadable!] (restricted)
  2. Atkinson, Anthony B & Bourguignon, Francois, 1982. "The Comparison of Multi-Dimensioned Distributions of Economic Status," Review of Economic Studies, Blackwell Publishing, vol. 49(2), pages 183-201, April. [Downloadable!] (restricted)
  3. Pollak, Robert A & Wales, Terence J, 1979. "Welfare Comparisons and Equivalence Scales," American Economic Review, American Economic Association, vol. 69(2), pages 216-21, May. [Downloadable!] (restricted)
  4. Lewbel, Arthur, 1989. "Household equivalence scales and welfare comparisons," Journal of Public Economics, Elsevier, vol. 39(3), pages 377-391, August. [Downloadable!] (restricted)
  5. Deaton, Angus S & Ruiz-Castillo, Javier & Thomas, Duncan, 1989. "The Influence of Household Composition on Household Expenditure Patterns: Theory and Spanish Evidence," Journal of Political Economy, University of Chicago Press, vol. 97(1), pages 179-200, February. [Downloadable!] (restricted)
  6. 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, Blackwell Publishing, vol. 34(2), pages 115-42, June.
  7. Jenkins, Stephen P & Lambert, Peter J, 1993. "Ranking Income Distributions When Needs Differ," Review of Income and Wealth, Blackwell Publishing, vol. 39(4), pages 337-56, December.
  8. van der Gaag, Jacques & Smolensky, Eugene, 1982. "True Household Equivalence Scales and Characteristics of the Poor in the United States," Review of Income and Wealth, Blackwell Publishing, vol. 28(1), pages 17-28, March.
  9. Duclos, Jean-Yves & Mercader-Prats, Magda, 1999. "Household Needs and Poverty: With Application to Spain and the U.K," Review of Income and Wealth, Blackwell Publishing, vol. 45(1), pages 77-98, March.
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  10. Bruce Bradbury, 1988. "Family Size Equivalence Scales and Survey Evaluation of Income and Well-Being," Discussion Papers 005, University of New South Wales, Social Policy Research Centre.
  11. Jenkins, Stephen P & Cowell, Frank A, 1994. "Parametric Equivalence Scales and Scale Relativities," Economic Journal, Royal Economic Society, vol. 104(425), pages 891-900, July. [Downloadable!] (restricted)
  12. van Praag, Bernard M. S., 1991. "Ordinal and cardinal utility : An integration of the two dimensions of the welfare concept," Journal of Econometrics, Elsevier, vol. 50(1-2), pages 69-89, October. [Downloadable!] (restricted)
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Cited by:
(explanations, 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.)

  1. Javier Capó Parrilla & Francisco Gómez García, . "Nuevas Estimaciones Del Pleno Empleo De Las Regiones Españolas," Working Papers 18-05 Classification-JEL , Instituto de Estudios Fiscales. [Downloadable!]
  2. Juan Prieto-Rodriguez & Victor Fernandez-Blanco, 2003. "Optimal Pricing And Grant Policies For Museums," Public Economics 0309002, EconWPA. [Downloadable!]
    Other versions:
  3. Xisco Oliver Rullán & Amedeo Spadaro, 2004. "Are Spanish governments really averse to inequality? a normative analysis using the 1999 Spanish tax reform," Investigaciones Economicas, Fundación SEPI, vol. 28(3), pages 551-566, September. [Downloadable!]
  4. Santiago Alvarez-Garcia & Juan Prieto-Rodriguez & Rafael Salas, 2003. "The evolution of income inequality in the European Union," Public Economics 0309003, EconWPA. [Downloadable!]
    Other versions:
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