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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, J.Y., 1995. "Economic Isolation, Inequality, and the Suits Index of Progressivity," Papers 9510, Laval - Recherche en Politique Economique.
    2. André Decoster & Isabelle Standaert & Christian Valenduc & Guy Van Camp, 2002. "What makes personal income taxes progressive? The case of Belgium," Brussels Economic Review, ULB -- Universite Libre de Bruxelles, vol. 45(3), pages 91-112.
    3. Jean-Yves Duclos, 2000. "Gini Indices and the Redistribution of Income," International Tax and Public Finance, Springer, vol. 7(2), pages 141-162, March.
    4. 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.
    5. 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.
    6. 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.
    7. 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.
    8. André Decoster & Guy Van Camp, 2000. "Redistributive Effects of the Shift from Personal Income Taxes to Indirect Taxes: Belgium 1988-1993," Public Economics Working Paper Series, Katholieke Universiteit Leuven, Centrum voor Economische Studiën, Working Group Public Economics ces0007, Katholieke Universiteit Leuven, Centrum voor Economische Studiën, Working Group Public Economics.
    9. Duclos, Jean-Yves, 2006. "Equity and Equality," IZA Discussion Papers 2284, Institute for the Study of Labor (IZA).
    10. Palme, MÃ¥rten, 1994. "Income Distribution Effects of the Swedish 1991 Tax Reform: An Analysis of a Microsimulation Using Generalized Kakwani Decomposition," Working Paper Series in Economics and Finance 5, Stockholm School of Economics.
    11. Duclos, Jean-Yves & Jalbert, Vincent & Araar, Abdelkrim, 2003. "Classical Horizontal Inequity and Reranking: an Integrating Approach," Cahiers de recherche 0306, CIRPEE.
    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. 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.

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