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Inequality Reduction through the Income Tax

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  • Lambert, Peter J

Abstract

Income taxation typically has an inequality-reducing impact. This would be explained by theory were it the case that all income units were taxed according to a common progressive schedule. But this is not so; we lack a theoretical explanation for the observed finding. This paper explains how income taxes that take nonincome attributes (such as marital status) into account can act to reduce overall income inequality. Copyright 1993 by The London School of Economics and Political Science.

Suggested Citation

  • Lambert, Peter J, 1993. "Inequality Reduction through the Income Tax," Economica, London School of Economics and Political Science, vol. 60(239), pages 357-365, August.
  • Handle: RePEc:bla:econom:v:60:y:1993:i:239:p:357-65
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    Cited by:

    1. Justin Ven & Nicolas Hérault & Francisco Azpitarte, 2017. "Identifying tax implicit equivalence scales," The Journal of Economic Inequality, Springer;Society for the Study of Economic Inequality, vol. 15(3), pages 257-275, September.
    2. Higgins, Sean & Lustig, Nora, 2016. "Can a poverty-reducing and progressive tax and transfer system hurt the poor?," Journal of Development Economics, Elsevier, vol. 122(C), pages 63-75.
    3. Jorge Onrubia Fern·ndez & MarÌa del Carmen Rodado Ruiz, 2015. "oGravamen individual o grupal en el IRPF? Una valoraciÛn desde la movilidad distributiva," Studies on the Spanish Economy eee2015-01, FEDEA.
    4. Nuria Badenes-Pl· & Julio LÛpez-Laborda, "undated". "Taxing on Housing: A Welfare Evaluation of the Spanish Personal Income Tax," Studies on the Spanish Economy 143, FEDEA.
    5. Julio López-Laborda & Jorge Onrubia, 2005. "Personal Income Tax Decentralization, Inequality, and Social Welfare," Public Finance Review, , vol. 33(2), pages 213-235, March.
    6. Moyes, Patrick & Shorrocks, Anthony, 1998. "The impossibility of a progressive tax structure," Journal of Public Economics, Elsevier, vol. 69(1), pages 49-65, July.
    7. Sean Higgins & Nora Lustig, 2015. "Can Poverty-Reducing and Progressive Tax and Transfer System Hurt the Poor?," Commitment to Equity (CEQ) Working Paper Series 1333, Tulane University, Department of Economics.
    8. Essama-Nssah, B., 2008. "Assessing the redistributive effect of fiscal policy," Policy Research Working Paper Series 4592, The World Bank.

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