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. --
Download InfoIf you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
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
This paper has been announced in the following NEP Reports:
You can help add them by filling out this form.
CitEc Project, subscribe to its RSS feed for this item.
- 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.
- 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.
- Andreas Peichl & Thilo Schaefer, 2008.
"Wie progressiv ist Deutschland?: Das Steuer- und Transfersystem im europäischen Vergleich,"
SOEPpapers on Multidisciplinary Panel Data Research
102, DIW Berlin, The German Socio-Economic Panel (SOEP).
- Peichl, Andreas & Schaefer, T., 2008. "Wie progressiv ist Deutschland? Das stuer-und transfersystem im europaischen vergleich," EUROMOD Working Papers EM1/08, EUROMOD at the Institute for Social and Economic Research.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (ZBW - German National Library of Economics).
If references are entirely missing, you can add them using this form.