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The Distributional Superiority of Tax Credits

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  • Sophia Delipalla

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  • Harry Papapanagos

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    Abstract

    This paper examines the distributional performance of social security provisions in the form of allowances, income related deductions and tax credits. Our analysis reveals that provisions in the form of tax credits is more progressive and redistributive relative to allowances and income related deductions. We demonstrate the distributional superiority of tax credits in the Greek tax and social security system where the replacement of all allowances and income related deductions with tax credits, in a revenue neutral manner, results in a considerable increase in the progressivity and redistribution of the tax system.

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    Bibliographic Info

    Paper provided by Department of Economics, University of Kent in its series Studies in Economics with number 9608.

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    Date of creation: Mar 1996
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    Publication status: Forthcoming in Contributions to Economic Theory, 2000, ed R Blundell, North-Holland
    Handle: RePEc:ukc:ukcedp:9608

    Contact details of provider:
    Postal: Department of Economics, University of Kent at Canterbury, Canterbury, Kent, CT2 7NP
    Phone: +44 (0)1227 764000
    Fax: +44 (0)1227 827850
    Web page: http://www.ukc.ac.uk/economics/

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    Related research

    Keywords: Tax Credits; Progressivity; Redistribution;

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    Cited by:
    1. Adam Wagstaff & Eddy van Doorslaer, 2001. "What Makes the Personal Income Tax Progressive? A Comparative Analysis for Fifteen OECD Countries," International Tax and Public Finance, Springer, vol. 8(3), pages 299-316, May.

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