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A theoretical and practical study on linear reforms of dual taxes

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Author Info
Samuel Calonge
Oriol Tejada (Universitat de Barcelona)
Abstract

We extend the linear reforms introduced by Pf ahler (1984) to the case of dual taxes. We study the relative effect that linear dual tax cuts have on the inequality of income distribution -a symmetrical study can be made for dual linear tax hikes-. We also introduce measures of the degree of progressivity for dual taxes and show that they can be connected to the Lorenz dominance criterion. Additionally, we study the tax liability elasticity of each of the reforms proposed. Finally, by means of a microsimulation model and a considerably large data set of taxpayers drawn from 2004 Spanish Income Tax Return population, 1) we compare different yield-equivalent tax cuts applied to the Spanish dual income tax and 2) we investigate how much income redistribution the dual tax reform (Act 35/2006) introduced with respect to the previous tax.

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Paper provided by Universitat de Barcelona. Espai de Recerca en Economia in its series Working Papers in Economics with number 218.

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Date of creation: 2009
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Handle: RePEc:bar:bedcje:2009218

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Postal: Espai de Recerca en Economia, Facultat de Ciències Econòmiques. Tinent Coronel Valenzuela, Num 1-11 08034 Barcelona. Spain.
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Find related papers by JEL classification:
E60 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - General
E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy

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  1. Hutton, John P. & Lambert, Peter J., 1979. "Income tax progressivity and revenue growth," Economics Letters, Elsevier, vol. 3(4), pages 377-380. [Downloadable!] (restricted)
  2. Fries, Albert & Hutton, John P & Lambert, Peter J, 1982. "The Elasticity of the U.S. Individual Income Tax: Its Calculation, Determinants and Behavior," The Review of Economics and Statistics, MIT Press, vol. 64(1), pages 147-51, February. [Downloadable!] (restricted)
  3. Herwig Immervoll, 2005. "Falling Up The Stairs: The Effects Of "Bracket Creep" On Household Incomes," Review of Income and Wealth, Blackwell Publishing, vol. 51(1), pages 37-62, 03. [Downloadable!] (restricted)
  4. Pfahler, Wilhelm, 1984. "`Linear' income tax cuts: distributional effects, social preferences and revenue elasticities," Journal of Public Economics, Elsevier, vol. 24(3), pages 381-388, August. [Downloadable!] (restricted)
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This page was last updated on 2009-12-6.

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