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Income Tax Progression and Redistributive Effect: The Influence of Changes in the Pre-tax Income Distribution

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  • Lambert, Peter J
  • Pfahler, Wilhelm

Abstract

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Suggested Citation

  • Lambert, Peter J & Pfahler, Wilhelm, 1992. "Income Tax Progression and Redistributive Effect: The Influence of Changes in the Pre-tax Income Distribution," Public Finance = Finances publiques, , vol. 47(1), pages 1-16.
  • Handle: RePEc:pfi:pubfin:v:47:y:1992:i:1:p:1-16
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    References listed on IDEAS

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    1. Kornai, Janos, 1992. "The Postsocialist Transition and the State: Reflections in the Light of Hungarian Fiscal Problems," American Economic Review, American Economic Association, vol. 82(2), pages 1-21, May.
    2. YVES GUERARD & Glenn Jenkins, 1992. "Building Private Pension Systems," Development Discussion Papers 1992-06, JDI Executive Programs.
    3. David A. Wise, 1985. "Pensions, Labor, and Individual Choice," NBER Books, National Bureau of Economic Research, Inc, number wise85-1, January.
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    Cited by:

    1. Adam Wagstaff & Eddy van Doorslaer, 2001. "What Makes the Personal Income Tax Progressive? A Comparative Analysis for Fifteen OECD Countries," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 8(3), pages 299-316, May.
    2. Arnaldur Kristjánsson & Peter Lambert, 2015. "Structural progression measures for dual income tax systems," The Journal of Economic Inequality, Springer;Society for the Study of Economic Inequality, pages 1-15.
    3. Olivier Bargain & Tim Callan, 2010. "Analysing the effects of tax-benefit reforms on income distribution: a decomposition approach," The Journal of Economic Inequality, Springer;Society for the Study of Economic Inequality, vol. 8(1), pages 1-21, March.
    4. Koen Caminada & Kees Goudswaard, 1996. "Progression and revenue effects of income tax reform," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 3(1), pages 57-66, January.
    5. van Doorslaer, Eddy & Wagstaff, Adam & Bleichrodt, Han & Calonge, Samuel & Gerdtham, Ulf-G. & Gerfin, Michael & Geurts, Jose & Gross, Lorna & Hakkinen, Unto & Leu, Robert E., 1997. "Income-related inequalities in health: some international comparisons," Journal of Health Economics, Elsevier, vol. 16(1), pages 93-112, February.
    6. Valentino Dardoni & Peter Lambert,, 2000. "Progressivity comparisons," IFS Working Papers W00/18, Institute for Fiscal Studies.
    7. Jorge Ivan Gonzalez, 1998. "L'impact redistributif des finances publiques en Colombie," Revue Tiers Monde, Programme National Persée, vol. 39(156), pages 753-770.
    8. Dardanoni, Valentino & Lambert, Peter J., 2002. "Progressivity comparisons," Journal of Public Economics, Elsevier, vol. 86(1), pages 99-122, October.

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