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A Regional Approach to Income Tax Reform

Author

Listed:
  • Maria Cubel

    (University of Barcelona, Spain)

  • Peter J. Lambert

    (University of York, UK)

Abstract

Is it better to have a national income tax or a set of income taxes, different in the different regions? In this article, the authors conduct marginal analysis to determine dominance conditions on the configuration of income distributions in the regions under which small and related new regional taxes are superior to an across-the-board alternative without regard to domicile. Three cases, of lump-sum, proportional, and progressive taxes, are considered. An illustrative application to Spain confirms that the dominance tests can be successful and yields findings that may be of interest in their own right.

Suggested Citation

  • Maria Cubel & Peter J. Lambert, 2002. "A Regional Approach to Income Tax Reform," Public Finance Review, , vol. 30(2), pages 124-143, March.
    • Handle: RePEc:sae:pubfin:v:30:y:2002:i:2:p:124-143
    DOI: 10.1177/109114210203000203
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    References listed on IDEAS

    as
    1. Shorrocks, Anthony F, 1983. "Ranking Income Distributions," Economica, London School of Economics and Political Science, vol. 50(197), pages 3-17, February.
    2. Maria Cubel & Peter Lambert, "undated". "Horizontal Inequity can be a Good Thing," Discussion Papers 99/17, Department of Economics, University of York.
    3. Anthony B. Atkinson & François Bourguignon, 1987. "Income Distribution and Differences in Needs," Palgrave Macmillan Books, in: George R. Feiwel (ed.), Arrow and the Foundations of the Theory of Economic Policy, chapter 12, pages 350-370, Palgrave Macmillan.
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    Cited by:

    1. Julio López-Laborda & Jorge Onrubia, 2005. "Personal Income Tax Decentralization, Inequality, and Social Welfare," Public Finance Review, , vol. 33(2), pages 213-235, March.

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