Measuring the Redistributive Capacity of Tax Policies

Measuring the Redistributive Capacity of Tax Policies
READ MORE...
Volume/Issue: Volume 2021 Issue 252
Publication date: October 2021
ISBN: 9781589064089
$5.00
Add to Cart by clicking price of the language and format you'd like to purchase
Available Languages and Formats
Paperback
PDF
ePub
English
Prices in red indicate formats that are not yet available but are forthcoming.
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

Also of interest
August 2009 Working Papers
April 2010
March 2010
January 2010
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.

Powered by: AIDC