Measuring distributional effects of fiscal reforms
AbstractThe purpose of this paper is to provide an overview of how to analyse the distributional effects of fiscal reforms. Thereby, distributional e¤ects shall be differentiated by four subconcepts, i.e. 1.) the traditional concept of inequality, 2.) the rather novel concept of polarisation, 3.) the concept of progression in taxation, and 4.) the concepts of income poverty and richness. The concept of inequality and the concept of income poverty are the by far most widely applied concepts in empirical analyses, probably since they appear to be the most transparent ones in their structure as well as the most controversial ones in political affairs. However, the concepts of richness, polarisation and progression in taxation shall additionally be subject of this analysis, since they appear to be useful devices on the course of analysing cause and effect of the other two concepts. --
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Bibliographic InfoPaper provided by University of Cologne, FiFo Institute for Public Economics in its series FiFo Discussion Papers - Finanzwissenschaftliche Diskussionsbeiträge with number 06-9.
Date of creation: 2006
Date of revision:
Inequality; polarisation; progression; poverty; richness;
Find related papers by JEL classification:
- D3 - Microeconomics - - Distribution
- H2 - Public Economics - - Taxation, Subsidies, and Revenue
- J22 - Labor and Demographic Economics - - Demand and Supply of Labor - - - Time Allocation and Labor Supply
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- Schaefer, Thilo & Peichl, Andreas, 2006. "Documentation FiFoSiM: integrated tax benefit microsimulation and CGE model," FiFo Discussion Papers - Finanzwissenschaftliche DiskussionsbeitrÃ¤ge 06-10, University of Cologne, FiFo Institute for Public Economics.
- repec:ese:emodwp:em1-08 is not listed on IDEAS
- Ochmann, Richard, 2011.
"Distributional and Welfare Effects of Germany's Year 2000 Tax Reform,"
Annual Conference 2011 (Frankfurt, Main): The Order of the World Economy - Lessons from the Crisis
48686, Verein für Socialpolitik / German Economic Association.
- Richard Ochmann, 2010. "Distributional and Welfare Effects of Germany's Year 2000 Tax Reform," Discussion Papers of DIW Berlin 1083, DIW Berlin, German Institute for Economic Research.
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