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Income Distribution and Redistribution through Taxation: An International Comparison

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  • Zandvakili, Sourushe

Abstract

Income tax progressivity is studied with Generalized Entropy measures of inequality. Luxembourg Income Study data sets for nine countries are used for international comparison and analysis. Progressivity indices are generated by using the Generalized Entropy family as well as Atkinson measures. We further our understanding by examining pre-tax and post-tax measures of inequality based respectively on gross and disposable household incomes. The decomposition property is shown to be desirable for enhancing our knowledge of income inequality and the redistributive effect of income taxes. Thus decomposition based on family size and number of earners is conducted. We learn that countries vary in their emphasis regarding redistributive effects of income taxes.

Suggested Citation

  • Zandvakili, Sourushe, 1994. "Income Distribution and Redistribution through Taxation: An International Comparison," Empirical Economics, Springer, vol. 19(3), pages 473-491.
  • Handle: RePEc:spr:empeco:v:19:y:1994:i:3:p:473-91
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    Cited by:

    1. Immervoll, Herwig & Levy, Horacio & Lietz, Christine & Mantovani, Daniela & O'Donoghue, Cathal & Sutherland, Holly & Verbist, Gerlinde, 2005. "Household Incomes and Redistribution in the European Union: Quantifying the Equalising Properties of Taxes and Benefits," IZA Discussion Papers 1824, Institute for the Study of Labor (IZA).
    2. Yingying Deng & Monica Prasad, 2009. "Taxation and the Worlds of Welfare," LIS Working papers 480, LIS Cross-National Data Center in Luxembourg.
    3. Heiko Müller & Caren Sureth, 2009. "Income tax statistics analysis: A comparison of microsimulation versus group simulation," International Journal of Microsimulation, International Microsimulation Association, vol. 2(1), pages 32-48.
    4. 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.
    5. Wagstaff, Adam & van Doorslaer, Eddy & van der Burg, Hattem & Calonge, Samuel & Christiansen, Terkel & Citoni, Guido & Gerdtham, Ulf-G. & Gerfin, Michael & Gross, Lorna & Hakinnen, Unto, 1999. "Redistributive effect, progressivity and differential tax treatment: Personal income taxes in twelve OECD countries," Journal of Public Economics, Elsevier, vol. 72(1), pages 73-98, April.

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