Journal ArticleDOI
Inequality Reduction Through the Income Tax
TLDR
In this article, the authors explain how income taxes that take non-income attributes (such as marital status) into account can act to reduce overall income inequality, without a theoretical explanation for the observed finding.Abstract:
Income taxation typically has an inequality-reducing impact. This would be explained by theory were it the case that all income units were taxed according to a common progressive schedule. But this is not so; we lack a theoretical explanation for the observed finding. This paper explains how income taxes that take nonincome attributes (such as marital status) into account can act to reduce overall income inequality. Copyright 1993 by The London School of Economics and Political Science.read more
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Tagging and Taxing: The Optimal Use of Categorical and Income Information in Designing Tax/Transfer Schemes
TL;DR: In this paper, the authors explore aspects of the optimal design of tax/transfer schemes that involve elements of both tagging (the use of categorical benefits) and means testing (the income-relation of benefits).
Journal ArticleDOI
Can a poverty-reducing and progressive tax and transfer system hurt the poor?
TL;DR: The authors show that a substantial proportion of the poor are made poorer (or non-poor made poor) by the tax and transfer system and derive a measure of the extent of such impoverishment.
Report SeriesDOI
Tagging and Taxing: The Optimal Use of Categorical and Income Information in Designing Tax/Transfer Schemes
TL;DR: In this article, the authors explore aspects of the optimal design of tax/transfer schemes that involve elements of both tagging and means testing, and find that the optimal marginal tax rate is decreasing in income among the latter but increasing among the former.
Journal ArticleDOI
The Gini Coefficient Reveals More
TL;DR: In this article, the authors revisited the decomposition of the Gini coefficient into betweengroups, within-groups and overlap terms in the context of two groups in which the incomes in one group may be scaled and that group's population weight modified.
Posted Content
Redistributive effect and progressivity of taxes: An international comparison across the EU using EUROMOD
TL;DR: In this article, an international comparison of the redistributive effect of personal income taxes in the 15 countries of the EU, using the European tax-benefit model EUROMOD, is presented.
References
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Journal ArticleDOI
On the Measurement of Inequality
TL;DR: In this paper, the problem of comparing two frequency distributions f(u) of an attribute y which for convenience I shall refer to as income is defined as a risk in the theory of decision-making under uncertainty.
Journal ArticleDOI
On the measurement of the degree of progression
TL;DR: In this article, it was shown that residual progression (elasticity of income after tax with respect to income before tax) is the measure of tax progression most closely connected with the redistributive effect of the tax system, judged by the criterion of Lorenzdomination.
Book ChapterDOI
Income Distribution and Differences in Needs
TL;DR: The treatment of needs in assessing economic equity is a subject that arouses strong feelings as discussed by the authors, and very different approaches have been adopted in the study of this subject; there are those who regard differences in needs as sufficient grounds for rejecting any analysis of income inequality, since the people concerned may have quite different needs.
Journal ArticleDOI
A Measure of Horizontal Inequity
TL;DR: In this paper, a measure of horizontal inequity is proposed to quantify the extent of the inequities in the tax and transfer process, based on the Lorenz curve-Gini coefficient analysis.
Journal ArticleDOI
Differences in needs and assessment of income distributions
TL;DR: In this paper, the authors consider how to evaluate and compare income distributions while at the same time taking explicit account of differences in household composition, and propose a survey to integrate these separate literatures.