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On measuring inequity in taxation: a new approach

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  • Kakwani, Nanak
  • Lambert, Peter J.

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  • Kakwani, Nanak & Lambert, Peter J., 1998. "On measuring inequity in taxation: a new approach," European Journal of Political Economy, Elsevier, vol. 14(2), pages 369-380, May.
    • Handle: RePEc:eee:poleco:v:14:y:1998:i:2:p:369-380
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    1. Fei, John C H, 1981. "Equity Oriented Fiscal Programs," Econometrica, Econometric Society, vol. 49(4), pages 869-881, June.
    2. Jenkins, Stephen P., 1988. "Empirical measurement of horizontal inequity," Journal of Public Economics, Elsevier, vol. 37(3), pages 305-329, December.
    3. Timothy Smeeding & Gunther Schmaus & Brigitte Buhmann & Lee Rainwater, 1988. "Equivalence Scales, Well-Being, Inequality and Poverty: Sensitivity Estimates Across Ten Countries Using the LIS Database," LIS Working papers 17, LIS Cross-National Data Center in Luxembourg.
    4. Lerman, Robert I. & Yitzhaki, Shlomo, 1995. "Changing Ranks and the Inequality Impacts of Taxes and Transfers," National Tax Journal, National Tax Association, vol. 48(1), pages 45-59, March.
    5. Peter Lambert & Xavier Ramos, 1997. "Horizontal Inequity and Vertical Redistribution," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 4(1), pages 25-37, January.
    6. Suits, Daniel B, 1977. "Measurement of Tax Progressivity," American Economic Review, American Economic Association, vol. 67(4), pages 747-752, September.
    7. Lambert, Peter J. & Yitzhaki, Shlomo, 1995. "Equity, equality and welfare," European Economic Review, Elsevier, vol. 39(3-4), pages 674-682, April.
    8. Buhmann, Brigitte, et al, 1988. "Equivalence Scales, Well-Being, Inequality, and Poverty: Sensitivity Estimates across Ten Countries Using the Luxembourg Income Study (LIS) Database," Review of Income and Wealth, International Association for Research in Income and Wealth, vol. 34(2), pages 115-142, June.
    9. Jakobsson, Ulf, 1976. "On the measurement of the degree of progression," Journal of Public Economics, Elsevier, vol. 5(1-2), pages 161-168.
    10. Lerman, Robert I. & Yitzhaki, Shlomo, 1995. "Changing Ranks and the Inequality Impacts of Taxes and Transfers," National Tax Journal, National Tax Association;National Tax Journal, vol. 48(1), pages 45-59, March.
    11. Fellman, J, 1976. "The Effect of Transformations on Lorenz Curves," Econometrica, Econometric Society, vol. 44(4), pages 823-824, July.
    12. Kakwani, Nanak C, 1977. "Applications of Lorenz Curves in Economic Analysis," Econometrica, Econometric Society, vol. 45(3), pages 719-727, April.
    13. Kakwani, Nanok C, 1977. "Measurement of Tax Progressivity: An International Comparison," Economic Journal, Royal Economic Society, vol. 87(345), pages 71-80, March.
    14. Feldstein, Martin, 1976. "On the theory of tax reform," Journal of Public Economics, Elsevier, vol. 6(1-2), pages 77-104.
    15. Aronson, J Richard & Johnson, Paul & Lambert, Peter J, 1994. "Redistributive Effects and Unequal Income Tax Treatment," Economic Journal, Royal Economic Society, vol. 104(423), pages 262-270, March.
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    Cited by:

    1. Alf Vanags, 2010. "Tax reform in Latvia: Could it be fair?," SSE Riga/BICEPS Occasional Papers 8, Baltic International Centre for Economic Policy Studies (BICEPS);Stockholm School of Economics in Riga (SSE Riga).
    2. Justin Van De Ven & John Creedy, 2005. "Taxation, Reranking and Equivalence Scales," Bulletin of Economic Research, Wiley Blackwell, vol. 57(1), pages 13-36, January.
    3. Hechtner, Frank, 2010. "Zur Bedeutung von Grenzsteuersätzen bei der Beurteilung von Tarifverwerfungen: Eine theoretische und empirische Analyse am Beispiel von § 32b EStG und § 34 EStG," arqus Discussion Papers in Quantitative Tax Research 104, arqus - Arbeitskreis Quantitative Steuerlehre.
    4. María Jesús Freire‐Serén & Judith Panadés, 2008. "Does Tax Evasion Modify the Redistributive Effect of Tax Progressivity?," The Economic Record, The Economic Society of Australia, vol. 84(267), pages 486-495, December.
    5. Hechtner, Frank, 2015. "Tarifverwerfungen beim Zusammentreffen von Progressionsvorbehalt und Besteuerung außerordentlicher Einkünfte: Theoretische und empirische Befunde zu arbiträren Grenzsteuersatzverläufen," Discussion Papers 2015/34, Free University Berlin, School of Business & Economics.
    6. Ivica Urban, 2016. "Impact of Taxes and Benefits on Inequality among Groups of Income Units," Review of Income and Wealth, International Association for Research in Income and Wealth, vol. 62(1), pages 120-144, March.
    7. Cossio Muñoz, Fernando, 2006. "Informe de Equidad Fiscal de Bolivia: Incidencia Distributiva de la Política Fiscal [Social Incidence of the Fiscal Policy in Bolivia]," MPRA Paper 91343, University Library of Munich, Germany.
    8. Jorge Onrubia & Fidel Picos-Sánchez & María Carmen Rodado, 2014. "Rethinking the Pfähler–Lambert decomposition to analyse real-world personal income taxes," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 21(4), pages 796-812, August.
    9. Stoian, Andreea & Vintila, Nicoleta & Tatu, Lucian & Miricescu, Emilian, 2018. "On the fairness and the redistributive effects of PIT in Central and Eastern European countries," MPRA Paper 86568, University Library of Munich, Germany.
    10. Mario Morger & Christoph A. Schaltegger, 2018. "Income tax schedule and redistribution in direct democracies – the Swiss case," The Journal of Economic Inequality, Springer;Society for the Study of Economic Inequality, vol. 16(3), pages 413-438, September.
    11. Nanak Kakwani & Xiaobing Wang & Jing Xu & Ximing Yue, 2021. "Assessing the Social Welfare Effects of Government Transfer Programs: Some International Comparisons☆," Review of Income and Wealth, International Association for Research in Income and Wealth, vol. 67(4), pages 1005-1028, December.
    12. Nanak Kakwani & Xiaobing Wang & Jing Xu & Ximing Yue, 2020. "Assessing the Social Welfare Effects of Government Transfer Programs: Some International Comparisons," LIS Working papers 786, LIS Cross-National Data Center in Luxembourg.
    13. Ivica Urban, 2009. "Kakwani decomposition of redistributive effect: Origins, critics and upgrades," Working Papers 148, ECINEQ, Society for the Study of Economic Inequality.
    14. Nanak Kakwani & Hyun Hwa Son, 2021. "Normative Measures of Tax Progressivity: an International Comparison," The Journal of Economic Inequality, Springer;Society for the Study of Economic Inequality, vol. 19(1), pages 185-212, March.
    15. Daniela Mantovani & Simone Pellegrino & Achille Vernizzi, 2020. "A note on the maximum value of the Kakwani index," Empirical Economics, Springer, vol. 58(2), pages 869-874, February.
    16. Son, Hyun H., 2012. "Evaluating social protection programs in Tajikistan," Journal of Asian Economics, Elsevier, vol. 23(2), pages 179-188.
    17. Simone Pellegrino & Achille Vernizzi, 2018. "Decomposing the Redistributive Effect of Taxation to Reveal Axiom Violations," Working papers 049, Department of Economics and Statistics (Dipartimento di Scienze Economico-Sociali e Matematico-Statistiche), University of Torino.
    18. Lai, Ching-Chong & Liao, Chih-Hsing, 2012. "Optimal nonlinear income taxation with productive government expenditure," International Review of Economics & Finance, Elsevier, vol. 22(1), pages 66-77.

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