Redistributive effect, progressivity and differential tax treatment: Personal income taxes in twelve OECD countries
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- 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.
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- 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.
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- Gérard Malabouche, 1991. "Le système de prélèvements est moins progressif en France qu'à l'étranger," Économie et Statistique, Programme National Persée, vol. 241(1), pages 31-39.
- 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.
- Peter J. Lambert, 1995. "On the Measurement of Horizontal Inequity," IMF Working Papers 95/135, International Monetary Fund.
- Sophia Delipalla & Harry Papapanagos, 1996. "The Distributional Superiority of Tax Credits," Studies in Economics 9608, School of Economics, University of Kent.
- King, Mervyn A, 1983. "An Index of Inequality: With Applications to Horizontal Equity and Social Mobility," Econometrica, Econometric Society, vol. 51(1), pages 99-115, January.
- Michael Keen & Henry Papapanagos & Anthony Shorrocks, 1996.
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- Michael Keen & Harry Papapanagos & Anthony Shorrocks, 1996. "Progressivity Effects of Structural Income Tax Reforms," Studies in Economics 9612, School of Economics, University of Kent.
- Kaplow, Louis, 1989. "Horizontal Equity: Measures in Search of a Principle," National Tax Journal, National Tax Association, vol. 42(2), pages 139-154, June.
- Plotnick, Robert, 1981. "A Measure of Horizontal Inequity," The Review of Economics and Statistics, MIT Press, vol. 63(2), pages 283-288, May.
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- Formby, John P & Seaks, Terry G & Smith, W James, 1984. "Difficulties in the Measurement and Comparison of Tax Progressivity: The Case of North America," Public Finance = Finances publiques, , vol. 39(3), pages 297-313.
- Aronson, J. Richard & Lambert, Peter J., 1994. "Decomposing the Gini Coefficient to Reveal the Vertical, Horizontal, and Reranking Effects of Income Taxation," National Tax Journal, National Tax Association, vol. 47(2), pages 273-294, June.
- Zandvakili, Sourushe, 1994. "Income Distribution and Redistribution through Taxation: An International Comparison," Empirical Economics, Springer, vol. 19(3), pages 473-491.
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