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Polarization, Inequality and Tax Reforms

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  • Juan Prieto
  • Juan Gabriel Rodríguez
  • Rafael Salas

Abstract

In this article, polarization measurement is presented as a useful tool for characterizing the net transfers of income between individuals caused by a tax reform. The bipolarization measure, which considers just two poles and represents the idea of the disappearance of the middle class, may complement inequality measures insofar as it provides an alternative explanation of the distributional impact of inequality neutral tax reforms. Some theoretical implications of an inequality- and revenue-neutral tax reform concerning polarization are examined. We conclude with an empirical application. A simulation to evaluate the effects on polarization of a potential substitution of the current Spanish tax system for an inequality- and revenue- neutral linear tax is carried out.

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Paper provided by FEDEA in its series Working Papers with number 2003-23.

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Handle: RePEc:fda:fdaddt:2003-23

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  4. Samuel Bentolila & Juan F. Jimeno, 2003. "Spanish Unemployment: The End of the Wild Ride?," CESifo Working Paper Series, CESifo Group Munich 940, CESifo Group Munich.
  5. Kugler, Adriana & Jimeno, Juan F. & Hernanz, Virginia, 2002. "Employment Consequences of Restrictive Permanent Contracts: Evidence from Spanish Labor Market Reforms," IZA Discussion Papers 657, Institute for the Study of Labor (IZA).
  6. Dolado, Juan J. & Jansen, Marcel & Jimeno, Juan F., 2003. "On-the-Job Search in a Matching Model with Heterogenous Jobs and Workers," IZA Discussion Papers 886, Institute for the Study of Labor (IZA).
  7. Conde-Ruiz, Jose Ignacio & Galasso, Vincenzo, 2005. "Positive arithmetic of the welfare state," Journal of Public Economics, Elsevier, Elsevier, vol. 89(5-6), pages 933-955, June.
  8. Tito Boeri, 2004. "The Effects of Employment Protection: Learning from Variable Enforcement," 2004 Meeting Papers, Society for Economic Dynamics 445a, Society for Economic Dynamics.
  9. Conde-Ruiz, José Ignacio & Galasso, Vincenzo, 2000. "Early Retirement," CEPR Discussion Papers, C.E.P.R. Discussion Papers 2589, C.E.P.R. Discussion Papers.
  10. Gabriel J. Felbermayr & Omar Licandro, . "The underestimated virtues of the two-sector AK model," Working Papers, FEDEA 2003-13, FEDEA.
  11. J. Ignacio Conde Ruiz & Paola Profeta, 2004. "What Social Security: Beveridgean or Bismarckian?," 2004 Meeting Papers, Society for Economic Dynamics 317, Society for Economic Dynamics.
  12. Juan Prieto & Juan Gabriel Rodríguez & Rafael Salas, . "Polarization, Inequality and Tax Reforms," Working Papers, FEDEA 2003-23, FEDEA.
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Cited by:
  1. José A. Herce, . "Could this ever happen in Spain? Economic and policy aspects of a SARS-like episode," Working Papers, FEDEA 2004-09, FEDEA.
  2. Juan Prieto & Juan Gabriel Rodríguez & Rafael Salas, . "Polarization, Inequality and Tax Reforms," Working Papers, FEDEA 2003-23, FEDEA.

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