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Redistribution, horizontal inequity and reranking: how to measure them properly

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Author Info

  • Ivica Urban

    (Institute of Public Finance, Zagreb, Croatia)

  • Peter J. Lambert

    ()
    (University of Oregon Economics Department)

Abstract

The decomposition of the redistributive effect of an income tax into vertical, horizontal and reranking contributions according to the model of Aronson, Johnson and Lambert (1994), henceforth AJL, is revisited. When close equals groups are used, rather than the exact equals groups upon which the model is predicated, problems arise. A new measurement system is proposed, in which three distinct forms of reranking are disentangled and the vertical and horizontal contributions are redefined. Other approaches to measuring equity in tax systems are set in context. Findings are applied to Croatian data, and recommendations for users of the AJL methodology are given.

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Bibliographic Info

Paper provided by University of Oregon Economics Department in its series University of Oregon Economics Department Working Papers with number 2005-12.

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Length: 24
Date of creation: 01 Jul 2005
Date of revision:
Handle: RePEc:ore:uoecwp:2005-12

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Keywords: redistributive effect; vertical equity; horizontal inequity; reranking;

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Cited by:
  1. Bengtsson, Niklas & Holmlund, Bertil & Waldenström, Daniel, 2012. "Lifetime versus Annual Tax Progressivity: Sweden, 1968–2009," Working Paper Series, Center for Labor Studies 2012:13, Uppsala University, Department of Economics.
  2. Nicolas Herault & Francisco Azpitarte, 2014. "Recent Trends in Income Redistribution in Australia: Can Changes in the Tax-Transfer System Account for the Decline in Redistribution?," Melbourne Institute Working Paper Series wp2014n02, Melbourne Institute of Applied Economic and Social Research, The University of Melbourne.

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