Income inequality and tax policy for South African race groups

• 成果类型: Article
• 署名作者: Berg, GD; Kaempfer, WH
• 署名单位: McKesson Corporation; University of Colorado System; University of Colorado Boulder
• 刊物名称: REVIEW OF ECONOMICS AND STATISTICS
• ISSN/ISSBN: 0034-6535
• DOI: 10.1162/003465303322369876
• 发表日期: 2003-08
• 页码: 755-760
• 关键词: regression

摘要

This paper calculates elasticities of demand for race groups in South Africa, government-revenue-maximizing tax rates, and excess burdens associated with taxes. A change in tax policy can be the political engine of income redistribution with appropriate taxes and subsidies on different commodities. This paper compares both semiparametric and parametric estimators with the censored least absolute deviation and censored maximum likelihood in calculating demand equations and elasticities. It is found that cigarettes and milk are the two commodities that generate the most government revenues from whites per unit of government revenues from blacks.