Measuring distributional effects of fiscal reforms
The purpose of this paper is to provide an overview of how to analyse the distributional effects of fiscal reforms. Thereby, distributional e¤ects shall be differentiated by four subconcepts, i.e. 1.) the traditional concept of inequality, 2.) the rather novel concept of polarisation, 3.) the concept of progression in taxation, and 4.) the concepts of income poverty and richness. The concept of inequality and the concept of income poverty are the by far most widely applied concepts in empirical analyses, probably since they appear to be the most transparent ones in their structure as well as the most controversial ones in political affairs. However, the concepts of richness, polarisation and progression in taxation shall additionally be subject of this analysis, since they appear to be useful devices on the course of analysing cause and effect of the other two concepts.
|Date of creation:||2006|
|Contact details of provider:|| Postal: Postfach 13 01 36, 50495 Köln|
Phone: (0)221 / 13 97 51 0
Fax: (0)221 / 13 97 51 11
Web page: http://www.fifo-koeln.de/
More information through EDIRC
When requesting a correction, please mention this item's handle: RePEc:zbw:uoccpe:5151. 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: (ZBW - German National Library of Economics)
If references are entirely missing, you can add them using this form.