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Implementation Issues in the Duclos–Jalbert–Araar Decomposition of Redistributive Effect

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Author Info

  • Ivica Urban

    ()
    (Institute of Public Finance, Zagreb, Croatia)

Abstract

Models decomposing the redistributive effect of fiscal systems into vertical and horizontal effects are extensively used by practitioners. Duclos, Jalbert, and Araar’s model, despite its advantages, has not yet been widely employed in empirical research, possibly due to a relatively challenging implementation procedure that involves the estimation of expected postfiscal incomes. To override these difficulties, the designers of the software DAD have incorporated a module for implementation of the model. However, the application of this module on Croatian tax-benefit system data revealed certain inaccuracies in the results. Carefully unfolding the calculation and estimation procedures needed for implementation of the model, this article instructs practitioners on how to correctly apply the model and helps DAD designers improve their module.

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File URL: http://pfr.sagepub.com/content/41/1/121.abstract
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Bibliographic Info

Article provided by in its journal Public Finance Review.

Volume (Year): 41 (2013)
Issue (Month): 1 (January)
Pages: 121-143

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Handle: RePEc:sae:pubfin:v:41:y:2013:i:1:p:121-143

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Related research

Keywords: redistributive effect; vertical equity; horizontal inequity; prefiscal equals;

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Cited by:
  1. Mitja ÄŒok & Ivica Urban & Miroslav VerbiÄ, 2013. "Income Redistribution through Taxes and Social Benefits: The Case of Slovenia and Croatia," Panoeconomicus, Savez ekonomista Vojvodine, Novi Sad, Serbia, vol. 60(5), pages 667-686, September.

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