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Implementation Issues in the Duclos-Jalbert-Araar Decomposition of Redistributive Effect

  • Ivica Urban

    ()

    (Institute of Public Finance, Zagreb, Croatia)

Models decomposing the redistributive effect of fiscal systems into vertical and horizontal effects are extensively used by practitioners. Duclos, Jalbert, and Araar’s model, despite its advantages, has not yet been widely employed in empirical research, possibly due to a relatively challenging implementation procedure that involves the estimation of expected postfiscal incomes. To override these difficulties, the designers of the software DAD have incorporated a module for implementation of the model. However, the application of this module on Croatian tax-benefit system data revealed certain inaccuracies in the results. Carefully unfolding the calculation and estimation procedures needed for implementation of the model, this article instructs practitioners on how to correctly apply the model and helps DAD designers improve their module.

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Article provided by in its journal Public Finance Review.

Volume (Year): 41 (2013)
Issue (Month): 1 (January)
Pages: 121-143

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Handle: RePEc:sae:pubfin:v:41:y:2013:i:1:p:121-143
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  1. Araar, Abdelkrim & Duclos, Jean-Yves, 1998. "An Atkinson-Gini Family of Social Evaluation Functions," Cahiers de recherche 9826, Université Laval - Département d'économique.
  2. Atkinson, Anthony B., 1970. "On the measurement of inequality," Journal of Economic Theory, Elsevier, vol. 2(3), pages 244-263, September.
  3. Valentino Dardanoni & Peter Lambert, 1998. "Horizontal inequity comparisons," IFS Working Papers W98/07, Institute for Fiscal Studies.
  4. Plotnick, Robert, 1981. "A Measure of Horizontal Inequity," The Review of Economics and Statistics, MIT Press, vol. 63(2), pages 283-88, May.
  5. Bilger, Marcel, 2008. "Progressivity, horizontal inequality and reranking caused by health system financing: A decomposition analysis for Switzerland," Journal of Health Economics, Elsevier, vol. 27(6), pages 1582-1593, December.
  6. 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 262-70, March.
  7. Udo Ebert, 1999. "Using equivalent income of equivalent adults to rank income distributions," Social Choice and Welfare, Springer, vol. 16(2), pages 233-258.
  8. Jean-Yves Duclos & Peter J. Lambert, 2000. "A normative and statistical approach to measuring classical horizontal inequity," Canadian Journal of Economics, Canadian Economics Association, vol. 33(1), pages 87-113, February.
  9. Donaldson, David & Weymark, John A., 1980. "A single-parameter generalization of the Gini indices of inequality," Journal of Economic Theory, Elsevier, vol. 22(1), pages 67-86, February.
  10. Duclos, Jean-Yves & Jalbert, Vincent & Araar, Abdelkrim, 2003. "Classical Horizontal Inequity and Reranking: an Integrating Approach," Cahiers de recherche 0306, CIRPEE.
  11. Yitzhaki, Shlomo, 1983. "On an Extension of the Gini Inequality Index," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 24(3), pages 617-28, October.
  12. Ebert, Udo, 1997. "Social Welfare When Needs Differ: An Axiomatic Approach," Economica, London School of Economics and Political Science, vol. 64(254), pages 233-44, May.
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