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Equity And Income Tax Redistribution

Author

Listed:
  • TULAI CONSTANTIN

    ("Babes-Bolyai" University)

  • MOGA AURA CARMEN

    (UNIVERSITATEA BABES BOLYAI, FACULTATEA DE STIINTE ECONOMICE SI GESTIUNEA AFACERILOR)

  • SCHIAU LAURA LIANA
  • PALTINEAN LUMINITA

Abstract

Two issues are covered by this study: 1) critical analysis and systematization of equity controversies and 2) attempts of finding technical solutions for measuring fiscal inequality, closely related to the redistributive role of income tax.

Suggested Citation

  • Tulai Constantin & Moga Aura Carmen & Schiau Laura Liana & Paltinean Luminita, 2010. "Equity And Income Tax Redistribution," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 652-656, December.
    • Handle: RePEc:ora:journl:v:1:y:2010:i:2:p:652-656
    as

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    File URL: http://anale.steconomiceuoradea.ro/volume/2010/n2/103.pdf
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    References listed on IDEAS

    as
    1. Martin David & Timothy Smeeding, 1985. "Horizontal Equity, Uncertainty, and Economic Well-Being," NBER Books, National Bureau of Economic Research, Inc, number davi85-1, March.
    2. Berliant, Marcus & Strauss, Robert P., 2008. "Distributional analysis of prospective 2009 US individual income taxes: current law and the candidates’ tax plans," MPRA Paper 11221, University Library of Munich, Germany.
    3. Ivica Urban, 2008. "Income Redistribution in Croatia: The Role of Individual Taxes and Social Transfers," Financial Theory and Practice, Institute of Public Finance, vol. 32(3), pages 387-403.
    4. Anderson, John E. & Roy, Atrayee Ghosh & Shoemaker, Paul A., 2003. "Confidence Intervals for the Suits Index," National Tax Journal, National Tax Association;National Tax Journal, vol. 56(1), pages 81-90, March.
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    More about this item

    Keywords

    tax equity; income inequality; redistribution;
    All these keywords.

    JEL classification:

    • D31 - Microeconomics - - Distribution - - - Personal Income and Wealth Distribution
    • H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
    • H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H5 - Public Economics - - National Government Expenditures and Related Policies

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