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Redistributive Effects of Tax Progressivity: Evaluating a General Class of Aggregate Measures

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  • Pfahler, Wilhelm
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    Abstract

    Based on an explicit definition of the object of measurement, a general class of aggregate measures is introduced. It is defined as the weighted sum of the deviations of taxes, or post-tax income, from yield-equivalent proportionality. The widely used Kakwani and Suits indexes and some other "new" measures are shown to be but particular members of this class. Then the question is addressed as to what particular measure of this class should preferably be used in case of inconsistent rankings. The answer is an axiomatic and multidimensional approach to the measurement of redistributive effects.

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    Bibliographic Info

    Article provided by in its journal Public Finance = Finances publiques.

    Volume (Year): 42 (1987)
    Issue (Month): 1 ()
    Pages: 1-31

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    Handle: RePEc:pfi:pubfin:v:42:y:1987:i:1:p:1-31

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    Cited by:
    1. Duclos, Jean-Yves & Jalbert, Vincent & Araar, Abdelkrim, 2000. "Classical Horizontal Inequity and Reranking: an Integrated Approach," Cahiers de recherche 0002, Université Laval - Département d'économique.
    2. Jean-Yves Duclos, 2006. "Equity and Equality," Cahiers de recherche 0629, CIRPEE.
    3. André DECOSTER & Isabel STANDAERT & Christian VALENDUC & Guy VAN CAMP, 2000. "What Makes Personal Income Taxes Progressive? the Case of Belgium," Center for Economic Studies - Discussion papers ces0008, Katholieke Universiteit Leuven, Centrum voor Economische Studiën.
    4. Palme, Marten, 1996. "Income distribution effects of the Swedish 1991 tax reform: An analysis of a microsimulation using generalized Kakwani decomposition," Journal of Policy Modeling, Elsevier, vol. 18(4), pages 419-443, August.
    5. Duclos, Jean-Yves & Jalbert, Vincent & Araar, Abdelkrim, 2003. "Classical Horizontal Inequity and Reranking: an Integrating Approach," Cahiers de recherche 0306, CIRPEE.
    6. André DECOSTER & Guy VAN CAMP, 2000. "Redistributive Effects of the Shift from Personal Income Taxes to Indirect Taxes: Belgium 1988-1993," Center for Economic Studies - Discussion papers ces0007, Katholieke Universiteit Leuven, Centrum voor Economische Studiën.
    7. Duclos, J.Y., 1995. "Economic Isolation, Inequality, and the Suits Index of Progressivity," Papers 9510, Laval - Recherche en Politique Economique.
    8. Jean-Yves Duclos, 2000. "Gini Indices and the Redistribution of Income," International Tax and Public Finance, Springer, vol. 7(2), pages 141-162, March.
    9. Jan Klavus, 1999. "Health care and economic well-being: estimating equivalence scales for public health care utilization," Health Economics, John Wiley & Sons, Ltd., vol. 8(7), pages 613-625.
    10. Duclos, Jean-Yves, 1998. "Social evaluation functions, economic isolation and the Suits index of progressivity," Journal of Public Economics, Elsevier, vol. 69(1), pages 103-121, July.
    11. Peter Lambert & Thor Thoresen, 2009. "Base independence in the analysis of tax policy effects: with an application to Norway 1992–2004," International Tax and Public Finance, Springer, vol. 16(2), pages 219-252, April.
    12. John Bishop & K. Chow & John Formby & Chih-Chin Ho, 1997. "Did Tax Reform Reduce Actual US Progressivity? Evidence from the Taxpayer Compliance Measurement Program," International Tax and Public Finance, Springer, vol. 4(2), pages 177-197, May.
    13. Andrá Decoster & Guy Van Camp, 2001. "Redistributive effects of the shift from personal income taxes to indirect taxes: Belgium 1988-93," Fiscal Studies, Institute for Fiscal Studies, vol. 22(1), pages 79-106, March.

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