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Redistributive effect, progressivity and differential tax treatment: Personal income taxes in twelve OECD countries
Uppsala University, Humanistisk-samhällsvetenskapliga vetenskapsområdet, Faculty of Social Sciences, Department of Economics.
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1999 (English)In: JOURNAL OF PUBLIC ECONOMICS, ISSN 0047-2727, Vol. 72, no 1, 73-98 p.Article in journal (Refereed) Published
Abstract [en]

This paper decomposes the redistributive effect of the personal income taxes (PITs) of twelve OECD countries into four components: (i) an average rate effect, (ii) a departure-from-propartionality or progressivity effect, (iii) a horizontal equity effect

Place, publisher, year, edition, pages
ELSEVIER SCIENCE SA , 1999. Vol. 72, no 1, 73-98 p.
Keyword [en]
redistributive effect; progressivity; horizontal equity; reranking; personal income tax; HORIZONTAL EQUITY
National Category
Economics
Identifiers
URN: urn:nbn:se:uu:diva-60428OAI: oai:DiVA.org:uu-60428DiVA: diva2:88340
Note
Addresses: Wagstaff A, Univ Sussex, Sch Social Sci, Brighton BN1 9QN, E Sussex, England. Univ Sussex, Sch Social Sci, Brighton BN1 9QN, E Sussex, England. Erasmus Univ, Dept Hlth Policy, NL-3000 DR Rotterdam, Netherlands. Univ Barcelona, Dept Econometr,Available from: 2008-10-17 Created: 2008-10-17 Last updated: 2011-01-14

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CiteExportLink to record
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