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An Empirical Analysis of Redistributive Impact of the Personal Income Tax: A Case Study of India

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  • Aggarwal, Pawan K

Abstract

This paper develops a model to isolate empirically the effect of income inequality from the effect of tax parameters on the redistributive impact of personal income tax. Inequality in the distribution of income is found to significantly influence redistributive impact of the tax. During 1961-62 to 1983-84, while the decline in tax progressivity and income inequality among the taxpayers have tended to decrease, the rise in tax level has tended to increase the redistributive impact of the Indian personal income tax. But, for the rise in the tax level, the redistributive impact would have marked a sharp declining trend.

Suggested Citation

  • Aggarwal, Pawan K, 1990. "An Empirical Analysis of Redistributive Impact of the Personal Income Tax: A Case Study of India," Public Finance = Finances publiques, , vol. 45(2), pages 177-192.
    • Handle: RePEc:pfi:pubfin:v:45:y:1990:i:2:p:177-92
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    Cited by:

    1. Chu, Ke-young & Davoodi, Hamid & Gupta, Sanjeev, 2003. "Income distribution and tax, and government social spending policies in developing countries," Sede de la CEPAL en Santiago (Estudios e Investigaciones) 34918, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL).

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