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Redistributive effect, progressivity and differential tax treatment: Personal income taxes in twelve OECD countries

Author Info

Listed author(s):
  • Wagstaff, Adam
  • van Doorslaer, Eddy
  • van der Burg, Hattem
  • Calonge, Samuel
  • Christiansen, Terkel
  • Citoni, Guido
  • Gerdtham, Ulf-G.
  • Gerfin, Michael
  • Gross, Lorna
  • Hakinnen, Unto

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Article provided by Elsevier in its journal Journal of Public Economics.

Volume (Year): 72 (1999)
Issue (Month): 1 (April)
Pages: 73-98

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Handle: RePEc:eee:pubeco:v:72:y:1999:i:1:p:73-98
Contact details of provider: Web page: http://www.elsevier.com/locate/inca/505578

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  1. 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.
  2. Julian Le Grand, 1987. "Review: Equity, Well-Being, and Economic Choice," Journal of Human Resources, University of Wisconsin Press, vol. 22(3), pages 429-440.
  3. Kaplow, Louis, 1989. "Horizontal Equity: Measures in Search of a Principle," National Tax Journal, National Tax Association, vol. 42(2), pages 139-54, June.
  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. Kakwani, Nanok C, 1977. "Measurement of Tax Progressivity: An International Comparison," Economic Journal, Royal Economic Society, vol. 87(345), pages 71-80, March.
  7. Christopher Giles & Paul Johnson, 1994. "Tax reform in the UK and changes in the progressivity of the tax system, 1985-95," Fiscal Studies, Institute for Fiscal Studies, vol. 15(3), pages 64-86, August.
  8. 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.
  9. 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.
  10. Peter J. Lambert, 1995. "On the Measurement of Horizontal Inequity," IMF Working Papers 95/135, International Monetary Fund.
  11. Sophia Delipalla & Harry Papapanagos, 1996. "The Distributional Superiority of Tax Credits," Studies in Economics 9608, School of Economics, University of Kent.
  12. 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.
  13. Michael Keen & Harry Papapanagos & Anthony Shorrocks, 1996. "Progressivity Effects of Structural Income Tax Reforms," Studies in Economics 9612, School of Economics, University of Kent.
  14. Kaplow, Louis, 1989. "Horizontal Equity: Measures in Search of a Principle," National Tax Journal, National Tax Association, vol. 42(2), pages 139-154, June.
  15. Plotnick, Robert, 1981. "A Measure of Horizontal Inequity," The Review of Economics and Statistics, MIT Press, vol. 63(2), pages 283-288, May.
  16. 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 273-94, June.
  17. 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.
  18. 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.
  19. 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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