IDEAS home Printed from https://ideas.repec.org/p/ssb/dispap/146.html
   My bibliography  Save this paper

The Distributional Impact of the Norwegian Tax Reform Measured by Disproportionality

Author

Listed:

Abstract

This paper focuses on the measurement of progressivity and the distributional effect of the Norwegian tax reform of 1992. Progressivity is measured by the degree of disproportionality, which implies that the burden of taxes is estimated when income units are ranked according to pre-tax incomes. The measure of disproportionality is decomposed to estimate the influence from different parts of the tax system on total disproportionality. For instance, the measure of the contribution from net taxes can be decomposed into a tax base effect and a tax rate effect. The results show that the degree of progressivity in the overall tax system, as measured here, has not been altered from 1991 to 1992, but the decomposition analysis reveals that the tax base effect is more dominant and the tax rate effect is less dominant after the reform.

Suggested Citation

  • Thor Olav Thoresen, 1995. "The Distributional Impact of the Norwegian Tax Reform Measured by Disproportionality," Discussion Papers 146, Statistics Norway, Research Department.
  • Handle: RePEc:ssb:dispap:146
    as

    Download full text from publisher

    File URL: http://www.ssb.no/a/publikasjoner/pdf/DP/dp_146.pdf
    Download Restriction: no

    Citations

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


    Cited by:

    1. Karl Ove Aarbu & Thor Olav Thoresen, 1997. "The Norwegian Tax Reform; Distributional Effects and the High-income Response," Discussion Papers 207, Statistics Norway, Research Department.

    More about this item

    Keywords

    Tax progressivity; Income distribution; Disproportionality in the tax burden; Tax reform; Decomposition of inequality;

    JEL classification:

    • D31 - Microeconomics - - Distribution - - - Personal Income and Wealth Distribution
    • D33 - Microeconomics - - Distribution - - - Factor Income Distribution
    • D63 - Microeconomics - - Welfare Economics - - - Equity, Justice, Inequality, and Other Normative Criteria and Measurement
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies

    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:ssb:dispap:146. 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: (L Maasø) or (Rebekah McClure). General contact details of provider: http://edirc.repec.org/data/ssbgvno.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.

    We have no references for this item. You can help adding them by using 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.

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

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.