Advanced Search
MyIDEAS: Login to save this paper or follow this series

The Distributional Superiority of Tax Credits

Contents:

Author Info

  • Sophia Delipalla

    ()

  • Harry Papapanagos

    ()

Registered author(s):

    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.

    Download Info

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below under "Related research" whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a search for a similarly titled item that would be available.

    Bibliographic Info

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

    as in new window
    Length:
    Date of creation: Mar 1996
    Date of revision:
    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/

    Order Information:
    Email:

    Related research

    Keywords: Tax Credits; Progressivity; Redistribution;

    Find related papers by JEL classification:

    References

    No references listed on IDEAS
    You can help add them by filling out this form.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as in new window

    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.

    Lists

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    Statistics

    Access and download statistics

    Corrections

    When requesting a correction, please mention this item's handle: RePEc:ukc:ukcedp:9608. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Emma Robinson).

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.