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Horizontal Inequity and Vertical Redistribution with Indirect Taxes: the Greek Case

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  • Kaplanoglou, G.
  • Newbery , D.M.

Abstract

Non-uniform indirect taxes treat equals and those unequal differently (horizontal inequity and vertical redistribution). Horizontal inequity is caused by taste differences among similar households, but some excises are designed to reflect social, not revealed, preferences. We apply two methodologies for decomposing the overall redistributive effect of the present and three alternative indirect tax structures into vertical and horizontal effects for Greece, using the Household Expenditure Survey micro-database. In all cases the taste component is considerable, even when we allow for social preferences, while improvements in vertical redistribution can be achieved, albeit at the cost of increased horizontal inequity.

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File URL: http://www.econ.cam.ac.uk/research/repec/cam/pdf/cwpe0806.pdf
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Bibliographic Info

Paper provided by Faculty of Economics, University of Cambridge in its series Cambridge Working Papers in Economics with number 0806.

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Length: 24
Date of creation: Jan 2008
Date of revision:
Handle: RePEc:cam:camdae:0806

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Web page: http://www.econ.cam.ac.uk/index.htm

Related research

Keywords: distributional effect of taxes; horizontal inequality; vertical redistribution; indirect tax reform; Greece.;

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  1. Jérôme Adda & Francesca Cornaglia, 2006. "Taxes, Cigarette Consumption, and Smoking Intensity," American Economic Review, American Economic Association, vol. 96(4), pages 1013-1028, September.
  2. Nicholas Stern, 1990. "Uniformity Versus Selectivity In Indirect Taxation," Economics and Politics, Wiley Blackwell, vol. 2(1), pages 83-108, 03.
  3. Nelson, Julie A, 1993. "Household Equivalence Scales: Theory versus Policy?," Journal of Labor Economics, University of Chicago Press, vol. 11(3), pages 471-93, July.
  4. Creedy, J. & Lambert, P.J. & Van de Ven, J., 1998. "The Redistributive Effect of Taxation Revisited," Department of Economics - Working Papers Series 657, The University of Melbourne.
  5. Wagstaff, Adam & van Doorslaer, Eddy & van der Burg, Hattem & Calonge, Samuel & Christiansen, Terkel & Citoni, Guido & Gerdtham, Ulf-G. & Gerfin, Michael & Gross, Lorna & Hakinnen, Unto, 1999. "Redistributive effect, progressivity and differential tax treatment: Personal income taxes in twelve OECD countries," Journal of Public Economics, Elsevier, vol. 72(1), pages 73-98, April.
  6. Newbery, David M, 1988. "Charging for Roads," World Bank Research Observer, World Bank Group, vol. 3(2), pages 119-38, July.
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Cited by:
  1. Bernardi, Luigi, 2009. "Le tasse in Europa dagli anni novanta
    [Taxation in Europe since the Years 1990s]
    ," MPRA Paper 23441, University Library of Munich, Germany.

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