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Redistributive effects in a dual income tax system

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  • Arnaldur Sölvi Kristjánsson

    ()
    (University of Iceland)

Abstract

Equity issues of the dual income tax have been left aside in the field of economics. Since a dual income tax needs different modelling than a comprehensive one this paper offers firstly a quantitative framework to measure redistributive effects; it turns out that this involves both direct and indirect effects. The effects of horizontal inequity and re-ranking are also incorporated into the decomposition analysis. The approach is applicable using available income and tax statistics. Secondly, partial effects of changes in tax parameters are presented; they are channelled through the direct and indirect effects; and are not always straightforward.

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File URL: http://www.ecineq.org/milano/WP/ECINEQ2010-187.pdf
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Bibliographic Info

Paper provided by ECINEQ, Society for the Study of Economic Inequality in its series Working Papers with number 187.

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Length: 13 pages
Date of creation: 2010
Date of revision:
Handle: RePEc:inq:inqwps:ecineq2010-187

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Keywords: redistributive effect; progressivity; dual income tax.;

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