Measuring the Redistributive Capacity of Tax Policies

Measuring the Redistributive Capacity of Tax Policies
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Volume/Issue: Volume 2021 Issue 252
Publication date: October 2021
ISBN: 9781589064089
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Topics covered in this book

This title contains information about the following subjects. Click on a subject if you would like to see other titles with the same subjects.

Economics- Macroeconomics , Taxation - General , Economics / General , Income distribution , redistribution , progressivity , personal income tax , novel technique , PIT redistribution , TRANSPLANT-AND-COMPARE method , PIT Progressive , market income Gini Coefficients , Income distribution , Income , Personal income tax , Progressive taxation , Income inequality , Global

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Summary

This paper presents a novel technique to measure and compare the redistributive capacity of observed tax (or transfer) policies. The technique is based on income distribution simulations and controls for differences in pre-tax income distributions. It assumes that the only information on the pre-tax distribution available in each country-year is the Gini coefficient and the mean (GDP per capita). We illustrate the technique with an application to the personal income tax, using a dataset of 108 countries over the 2007-2018 period.

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