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Lifetime Inequality And Tax Progressivity With Alternative Income Concepts

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  • John Creedy

Abstract

The increased availability of cohort data and use of dynamic microsimulation models means that more attention is now being paid to longer term income concepts. Results are usually reported for only one income concept and a limited number of summary measures, and it is not clear whether results are influenced by the income concept used. This paper uses simulation methods to compare different approaches. For this purpose a very simple lifecycle earnings model was used to generate profiles of pre‐tax incomes. Many comparisons were made using a flexible tax structure and four alternative income concepts. It was found that there was a substantial amount of agreement among the alternative concepts in making pairwise comparisons, with tentative support for the use of present values.

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  • John Creedy, 1997. "Lifetime Inequality And Tax Progressivity With Alternative Income Concepts," Review of Income and Wealth, International Association for Research in Income and Wealth, vol. 43(3), pages 283-295, September.
    • Handle: RePEc:bla:revinw:v:43:y:1997:i:3:p:283-295
    DOI: 10.1111/j.1475-4991.1997.tb00220.x
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    Cited by:

    1. Duclos, Jean-Yves, 1998. "Social evaluation functions, economic isolation and the Suits index of progressivity," Journal of Public Economics, Elsevier, vol. 69(1), pages 103-121, July.
    2. Duclos, J.Y., 1995. "Economic Isolation, Inequality, and the Suits Index of Progressivity," Papers 9510, Laval - Recherche en Politique Economique.
    3. Creedy, John, 2013. "Alternative Distributions for Inequality and Poverty Comparisons," Working Paper Series 18784, Victoria University of Wellington, Chair in Public Finance.
    4. John Creedy & Elin Halvorsen & Thor O. Thoresen, 2013. "Inequality Comparisons In A Multi-Period Framework: The Role Of Alternative Welfare Metrics," Review of Income and Wealth, International Association for Research in Income and Wealth, vol. 59(2), pages 235-249, June.
    5. Nico Pestel & Eric Sommer, 2017. "Shifting Taxes from Labor to Consumption: More Employment and more Inequality?," Review of Income and Wealth, International Association for Research in Income and Wealth, vol. 63(3), pages 542-563, September.
    6. Aziz, Omar & Gemmell, Norman & Laws, Athene, 2013. "The Distribution of Income and Fiscal Incidence by Age and Gender: Some Evidence from New Zealand," Working Paper Series 18785, Victoria University of Wellington, Chair in Public Finance.
    7. Margaret E. Atkinson & John Creedy & David M. Knox, 1999. "Some implications of changing the tax basis for pension funds," Fiscal Studies, Institute for Fiscal Studies, vol. 20(2), pages 189-203, June.
    8. Alain Cuenca, 1999. "Transfers in Spanish state retirement pensions," Fiscal Studies, Institute for Fiscal Studies, vol. 20(2), pages 205-219, June.
    9. Aziz, Omar & Gemmell, Norman & Laws, Athene, 2013. "The Distribution of Income and Fiscal Incidence by Age and Gender: Some Evidence from New Zealand," Working Paper Series 2852, Victoria University of Wellington, Chair in Public Finance.

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