A Differential Redistributive Analysis of Bilinear Dual-Income-Tax Reforms
We analyze differential redistributive effects of bilinear tax reforms that are applied to dual income taxes or, more generally, to two different one-dimensional taxes. To do so we analyze the one-dimensional income tax case, and then we introduce a partial order, based on the Lorenz dominance criterion, which induces a lattice structure within the set of bilinear tax reforms whenever certain conditions on the tax reform policies and the dual income distribution hold. We illustrate this result empirically in the case of the Spanish dual personal income tax. We also analyze voting preferences and revenue elasticities, and we discuss the robustness of our theoretical predictions when some assumptions of the model are weakened.
If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
As the access to this document is restricted, you may want to look for a different version under "Related research" (further below) or search for a different version of it.
Volume (Year): 67 (2011)
Issue (Month): 3 (September)
|Contact details of provider:|| Web page: http://www.mohr.de/fa|
|Order Information:|| Postal: Mohr Siebeck GmbH & Co. KG, P.O.Box 2040, 72010 Tübingen, Germany|
When requesting a correction, please mention this item's handle: RePEc:mhr:finarc:urn:sici:0015-2218(201109)67:3_193:adraob_2.0.tx_2-c. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Thomas Wolpert)
If references are entirely missing, you can add them using this form.