IDEAS home Printed from https://ideas.repec.org/a/sae/pubfin/v16y1988i3p301-314.html
   My bibliography  Save this article

Measuring Regressivity of Excise Taxes: A Buyers Index

Author

Listed:
  • John B. Loomis

    (University of California, Davis)

  • Charles F. Revier

    (Colorado State University)

Abstract

A variant of the Suits index is developed for measuring the progressivity of an excise tax distribution among buyers rather than the population (buyers and nonbuyers) as a whole. This new index is more useful for evaluating progressivity of selective excise taxes on products for which the proportion of each income class consisting of buyers varies with income level. In the process of developing the relationship between the buyers index and the Suits index, the links between consumer expenditure patterns and the values of both the Suits index and the buyers index are derived. The article concludes with a comparison of the new buyers index and the Suits index for five products studied for possible excise taxation under the Fish and Wildlife Conservation Act of 1980.

Suggested Citation

  • John B. Loomis & Charles F. Revier, 1988. "Measuring Regressivity of Excise Taxes: A Buyers Index," Public Finance Review, , vol. 16(3), pages 301-314, July.
    • Handle: RePEc:sae:pubfin:v:16:y:1988:i:3:p:301-314
    DOI: 10.1177/109114218801600303
    as

    Download full text from publisher

    File URL: https://journals.sagepub.com/doi/10.1177/109114218801600303
    Download Restriction: no
    File URL: https://libkey.io/10.1177/109114218801600303?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Suits, Daniel B, 1977. "Measurement of Tax Progressivity," American Economic Review, American Economic Association, vol. 67(4), pages 747-752, September.
    2. Pak-Wai Liu, 1985. "Lorenz Domination and Global Tax Progressivity," Canadian Journal of Economics, Canadian Economics Association, vol. 18(2), pages 395-399, May.
    3. Liu, Pak-Wai, 1984. "A Note on Two Summary Measures of Tax Progressivity," Public Finance = Finances publiques, , vol. 39(3), pages 412-419.
    4. 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.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Lung-Fai Wong & Joel Michael & Doug Wilson, 1990. "The Distributive Effect of Expanding the Sales Tax," Public Finance Review, , vol. 18(4), pages 465-479, October.
    2. Peter J. Lambert, 2004. "Income Taxation and Equity," Working Papers 2004/4, Institut d'Economia de Barcelona (IEB).
    3. John B. Loomis, 2013. "Incorporating distributional issues into benefit–cost analysis: why, how, and two empirical examples using non-market valuation," Chapters, in: Scott O. Farrow & Richard Zerbe, Jr. (ed.), Principles and Standards for Benefit–Cost Analysis, chapter 9, pages 294-316, Edward Elgar Publishing.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Duclos, Jean-Yves, 1998. "Social evaluation functions, economic isolation and the Suits index of progressivity," Journal of Public Economics, Elsevier, vol. 69(1), pages 103-121, July.
    2. Duclos, J.Y., 1995. "Economic Isolation, Inequality, and the Suits Index of Progressivity," Papers 9510, Laval - Recherche en Politique Economique.
    3. Kenneth V. Greene & Erol M. Balkan, 1987. "A Comparative Analysis of Tax Progressivity in the United States," Public Finance Review, , vol. 15(4), pages 397-416, October.
    4. Jacques Silber, 1994. "Income Distribution, Tax Structure, and the Measurement of Tax Progressivity," Public Finance Review, , vol. 22(1), pages 86-102, January.
    5. Chakravarty, Satya R. & Sarkar, Palash, 2022. "A synthesis of local and effective tax progressivity measurement," MPRA Paper 115180, University Library of Munich, Germany.
    6. Pogorelskiy, Kirill & Seidl, Christian & Traub, Stefan, 2010. "Tax progression: International and intertemporal comparison using LIS data," Economics Working Papers 2010-08, Christian-Albrechts-University of Kiel, Department of Economics.
    7. Yitzhaki, Shlomo & Slemrod, Joel, 1991. "Welfare Dominance: An Application to Commodity Taxation," American Economic Review, American Economic Association, vol. 81(3), pages 480-496, June.
    8. John P. Formby & W. James Smith & Paul D. Thistle, 1990. "The Average Tax Burden and the Welfare Implications of Global Tax Progressivity," Public Finance Review, , vol. 18(1), pages 3-24, January.
    9. Peter J. Lambert & Wilhelm Pfähler, 1988. "On Aggregate Measures of the Net Redistributive Impact of Taxation and Government Expenditure," Public Finance Review, , vol. 16(2), pages 178-202, April.
    10. Florije Govori, 2019. "Personal Income Tax Progression in Kosovo," Academic Journal of Interdisciplinary Studies, Richtmann Publishing Ltd, vol. 8, November.
    11. John B. Loomis, 2013. "Incorporating distributional issues into benefit–cost analysis: why, how, and two empirical examples using non-market valuation," Chapters, in: Scott O. Farrow & Richard Zerbe, Jr. (ed.), Principles and Standards for Benefit–Cost Analysis, chapter 9, pages 294-316, Edward Elgar Publishing.
    12. Frank Crowley & John Eakins & Declan Jordan, 2012. "Participation,Expenditure and Regressivity in the Irish Lottery:Evidence from Irish Household Budget Survey 2004/2005," The Economic and Social Review, Economic and Social Studies, vol. 43(2), pages 199-225.
    13. Nicolas Herault & Stephen P. Jenkins, 2021. "Redistributive effect and the progressivity of taxes and benefits: evidence for the UK, 1977–2018," Working Papers 592, ECINEQ, Society for the Study of Economic Inequality.
    14. Oskar Ragnar Harmon, 1989. "A New View of the Incidence of the Property Tax: the Case of New Jersey," Public Finance Review, , vol. 17(3), pages 323-348, July.
    15. Tim Krieger & Christine Meemann & Stefan Traub, 2022. "Inequality, Life Expectancy, and the Intragenerational Redistribution Puzzle - Some Experimental Evidence," CESifo Working Paper Series 9677, CESifo.
    16. Eliasson, Jonas, 2016. "Is congestion pricing fair? Consumer and citizen perspectives on equity effects," Transport Policy, Elsevier, vol. 52(C), pages 1-15.
    17. Andreas Peichl & Nico Pestel & Sebastian Siegloch, 2013. "Ist Deutschland wirklich so progressiv? Einkommensumverteilung im europäischen Vergleich," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 82(1), pages 111-127.
    18. John Bishop & K. Chow & John Formby & Chih-Chin Ho, 1997. "Did Tax Reform Reduce Actual US Progressivity? Evidence from the Taxpayer Compliance Measurement Program," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 4(2), pages 177-197, May.
    19. Mary Beal & Mary O. Borg & Harriet Stranahan, 2017. "The Equity Effects of Property Tax Caps: Evidence from Florida," Academic Journal of Interdisciplinary Studies, Richtmann Publishing Ltd, vol. 6, July.
    20. You-Yi Guo & Jin-Xu Lin & Shih-Mo Lin, 2022. "The Distribution Effects of a Carbon Tax on Urban and Rural Households in China," Sustainability, MDPI, vol. 14(13), pages 1-15, June.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:sae:pubfin:v:16:y:1988:i:3:p:301-314. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: SAGE Publications (email available below). General contact details of provider: .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.