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Is redistribution through indirect taxes equitable?

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  • Decoster, Andre
  • Schokkaert, Erik
  • Van Camp, Guy

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  • Decoster, Andre & Schokkaert, Erik & Van Camp, Guy, 1997. "Is redistribution through indirect taxes equitable?," European Economic Review, Elsevier, vol. 41(3-5), pages 599-608, April.
  • Handle: RePEc:eee:eecrev:v:41:y:1997:i:3-5:p:599-608
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    References listed on IDEAS

    as
    1. Mr. Peter J. Lambert, 1995. "On the Measurement of Horizontal Inequity," IMF Working Papers 1995/135, International Monetary Fund.
    2. Atkinson, A. B. & Stiglitz, J. E., 1976. "The design of tax structure: Direct versus indirect taxation," Journal of Public Economics, Elsevier, vol. 6(1-2), pages 55-75.
    3. Kakwani, N & Peter Lambert,, 1995. "Vertical equity and horizontal inequity: a new approach to measurement," IFS Working Papers W95/02, Institute for Fiscal Studies.
    4. Fleurbaey, Marc, 1995. "Equality and responsibility," European Economic Review, Elsevier, vol. 39(3-4), pages 683-689, April.
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    Cited by:

    1. Francesca Gastaldi & Paolo Liberati & Elena Pisano & Simone Tedeschi, 2014. "Progressivity-Improving VAT Reforms in Italy," Working papers 6, Società Italiana di Economia Pubblica.
    2. John Creedy & Catherine Sleeman, 2004. "Adult Equivalence Scales, Inequality and Poverty in New Zealand," Treasury Working Paper Series 04/21, New Zealand Treasury.
    3. World Bank, 2003. "Brazil : Inequality and Economic Development, Volume 1. Policy Report," World Bank Publications - Reports 14653, The World Bank Group.
    4. Francesca Gastaldi & Paolo Liberati & Elena Pisano & Simone Tedeschi, 2017. "Regressivity-Reducing VAT Reforms," International Journal of Microsimulation, International Microsimulation Association, vol. 10(1), pages 39-72.
    5. André Decoster & Jason Loughrey & Cathal O'Donoghue & Dirk Verwerft, 2010. "How regressive are indirect taxes? A microsimulation analysis for five European countries," Journal of Policy Analysis and Management, John Wiley & Sons, Ltd., vol. 29(2), pages 326-350.
    6. André Decoster & Jason Loughrey & Cathal O'Donoghue & Dirk Verwerft, 2011. "Microsimulation of indirect taxes," International Journal of Microsimulation, International Microsimulation Association, vol. 4(2), pages 41-56.
    7. repec:ijm:journl:v109:y:2017:i:1:p:39-72 is not listed on IDEAS
    8. Fleurbaey, Marc, 2006. "Is commodity taxation unfair?," Journal of Public Economics, Elsevier, vol. 90(10-11), pages 1765-1787, November.

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