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Measuring Redistributive Effects of Taxes and Benefits: Beyond the Proportionality Standard

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  • Ivica Urban

Abstract

Standard models for measuring the redistributive effects of fiscal systems, such as the Kakwani-Lambert model, are almost exclusively based on the relative income inequality concept. This concept implies that the inequality-neutral tax and benefit are proportional to the prefiscal income. However, given the variety of alternative inequality concepts, it seems justified to propose alternative forms of inequality-neutral taxes and benefits. This paper generalizes the Kakwani-Lambert model within the ˛-inequality concept of Bosmans et al. (2014), which enables the appraisal of redistributive effects for a range of different inequality views. The new model is applied to estimate the vertical effects of personal income taxes and cash social benefits in Croatia, Slovenia, Slovakia, and Austria in 2017.

Suggested Citation

  • Ivica Urban, 2019. "Measuring Redistributive Effects of Taxes and Benefits: Beyond the Proportionality Standard," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 75(4), pages 413-443.
    • Handle: RePEc:mhr:finarc:urn:doi:10.1628/fa-2019-0008
    DOI: 10.1628/fa-2019-0008
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    Citations

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    Cited by:

    1. Nanak Kakwani & Hyun Hwa Son, 2021. "Normative Measures of Tax Progressivity: an International Comparison," The Journal of Economic Inequality, Springer;Society for the Study of Economic Inequality, vol. 19(1), pages 185-212, March.
    2. Marko Ledić & Ivica Rubil & Ivica Urban, 2023. "Tax progressivity and social welfare with a continuum of inequality views," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 30(5), pages 1266-1296, October.

    More about this item

    Keywords

    inequality concepts; vertical effect; taxes; benefits; redistribution;
    All these keywords.

    JEL classification:

    • D63 - Microeconomics - - Welfare Economics - - - Equity, Justice, Inequality, and Other Normative Criteria and Measurement
    • H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
    • H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies

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