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Allocating Taxes to Households: A Methodology

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  • Dilnot, Andrew W
  • Kay, John A
  • Keen, Michael

Abstract

This paper suggests and begins to implement a new approach to the old and troublesome question of who bears the tax burden. The methodology rests on a simple concept of tax payment, enabling one to address issues of public interest while avoiding contentious assumptions on shifting. This alternative approach provides both a coherent rationale for some conventional empirical practices and a resolution in some areas of difficulty, such as the treatment of intermediate taxes in an open economy. Applying the method to this aspect of the U.K. tax system of 1979 points to a noticeably more progressive structure than has previously been depicted. Copyright 1990 by Royal Economic Society.

Suggested Citation

  • Dilnot, Andrew W & Kay, John A & Keen, Michael, 1990. "Allocating Taxes to Households: A Methodology," Oxford Economic Papers, Oxford University Press, vol. 42(1), pages 210-230, January.
  • Handle: RePEc:oup:oxecpp:v:42:y:1990:i:1:p:210-30
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    Citations

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    Cited by:

    1. Nora Lustig, 2011. "Commitment to Equity Assessment (CEQ): A Diagnostic Framework to Assess Governments' Fiscal Policies Handbook," Working Papers 1122, Tulane University, Department of Economics.
    2. Immervoll, Herwig, 2002. "The distribution of average and marginal effective tax rates in European Union Member States," EUROMOD Working Papers EM2/02, EUROMOD at the Institute for Social and Economic Research.
    3. Immervoll, Herwig, 2004. "Average and marginal effective tax rates facing workers in the EU: a micro-level analysis of levels, distributions and driving factors (revised version of EM2/02)," EUROMOD Working Papers EM6/04, EUROMOD at the Institute for Social and Economic Research.
    4. Nora Lustig, 2015. "Fiscal Policy and Ethno-Racial Inequality in Bolivia, Brazil, Guatemala and Uruguay," Commitment to Equity (CEQ) Working Paper Series 22, Tulane University, Department of Economics.
    5. Samantha Greenspun & Nora Lustig, 2013. "Gendered Fiscal Incidence Analysis. A Review of the Literature," Commitment to Equity (CEQ) Working Paper Series 76, Tulane University, Department of Economics.
    6. Karla Breceda & Jamele Rigolini & Jaime Saavedra, 2009. "Latin America and the Social Contract: Patterns of Social Spending and Taxation," Population and Development Review, The Population Council, Inc., vol. 35(4), pages 721-748, December.
    7. Bchir, Mohamed Hedi & Moummi, Ahmed, 2019. "Energy subsidies Reform in Tunisia: A combined macroeconomic and microeconomic simulations," Conference papers 333083, Purdue University, Center for Global Trade Analysis, Global Trade Analysis Project.
    8. Christopher Giles & Paul Johnson, 1994. "Tax reform in the UK and changes in the progressivity of the tax system, 1985-95," Fiscal Studies, Institute for Fiscal Studies, vol. 15(3), pages 64-86, August.

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