Redistributive Effects of Income Tax Rates and Tax Base 1984-2009: Evidence from Japanese Tax Reforms
Download full text from publisher
References listed on IDEAS
- Thor O. Thoresen, 2004.
"Reduced Tax Progressivity in Norway in the Nineties: The Effect from Tax Changes,"
International Tax and Public Finance,
Springer;International Institute of Public Finance, vol. 11(4), pages 487-506, August.
- Thor O. Thoresen, 2002. "Reduced Tax Progressivity in Norway in the Nineties The Effect from Tax Changes," Discussion Papers 335, Statistics Norway, Research Department.
- Tetsuo Fukawa & Takashi Oshio, 2007. "Income Inequality Trends and their Challenges to Redistribution Policies in Japan," Journal of Income Distribution, Ad libros publications inc., vol. 16(3-4), pages 9-30, September.
- Xavier Ramos & Peter J Lambert, "undated". "Horizontal Equity and Differences in Income Tax Treatment: A Reconciliation," Discussion Papers 98/24, Department of Economics, University of York.
- Kakwani, Nanok C, 1977. "Measurement of Tax Progressivity: An International Comparison," Economic Journal, Royal Economic Society, vol. 87(345), pages 71-80, March.
- Peter Lambert & Thor Thoresen, 2009.
"Base independence in the analysis of tax policy effects: with an application to Norway 1992–2004,"
International Tax and Public Finance,
Springer;International Institute of Public Finance, vol. 16(2), pages 219-252, April.
- Peter J. Lambert & Thor O. Thoresen, 2005. "Base independence in the analysis of tax policy effects: with an application to Norway 1992-2004," Discussion Papers 434, Statistics Norway, Research Department.
- Peter J. Lambert & Thor O. Thoresen, 2005. "Base independence in the analysis of tax policy effects: with an application to Norway 1992Â–2004," University of Oregon Economics Department Working Papers 2005-13, University of Oregon Economics Department, revised 27 Oct 2005.
- Bishop, John A & Formby, John P & Zheng, Buhong, 1998. "Inference Tests for Gini-Based Tax Progressivity Indexes," Journal of Business & Economic Statistics, American Statistical Association, vol. 16(3), pages 322-330, July.
- Peter Gottschalk & Timothy M. Smeeding, 1997. "Cross-National Comparisons of Earnings and Income Inequality," Journal of Economic Literature, American Economic Association, vol. 35(2), pages 633-687, June.
- repec:jid:journl:y:2006:v:15:i:i:p:119-146 is not listed on IDEAS
- Pfahler, Wilhelm, 1990. "Redistributive Effect of Income Taxation: Decomposing Tax Base and Tax Rates Effects," Bulletin of Economic Research, Wiley Blackwell, vol. 42(2), pages 121-129, April.
- Peter Lambert, & Xavier Ramos, 1995. "Vertical redistribution and horizontal inequity," IFS Working Papers W95/01, Institute for Fiscal Studies.
- Slemrod, Joel, 1992. "Do Taxes Matter? Lessons from the 1980's," American Economic Review, American Economic Association, vol. 82(2), pages 250-256, May.
More about this item
KeywordsIncome taxation; redistribution; tax deduction; tax rates;
- D3 - Microeconomics - - Distribution
- H2 - Public Economics - - Taxation, Subsidies, and Revenue
- H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
NEP fieldsThis paper has been announced in the following NEP Reports:
- NEP-ALL-2014-07-27 (All new papers)
- NEP-ALL-2014-07-28 (All new papers)
- NEP-LTV-2014-07-28 (Unemployment, Inequality & Poverty)
- NEP-PBE-2014-07-28 (Public Economics)
- NEP-PUB-2014-07-28 (Public Finance)
StatisticsAccess and download statistics
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:hit:hituec:610. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Hiromichi Miyake). General contact details of provider: http://edirc.repec.org/data/iehitjp.html .
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 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.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.