Progressivity comparisons

• 成果类型: Article
• 署名作者: Dardanoni, V; Lambert, PJ
• 署名单位: University of York - UK; University of Palermo
• 刊物名称: JOURNAL OF PUBLIC ECONOMICS
• ISSN/ISSBN: 0047-2727
• DOI: 10.1016/S0047-2727(01)00089-5
• 发表日期: 2002
• 页码: 99-122
• 关键词: income tax; progressivity; progression; INEQUALITY

摘要

Analysts should correct for distributional differences before undertaking local progressivity comparisons between income tax or tax and benefit schedules. A transplant-and-compare procedure is advocated, involving 'importation' of the schedule from one regime into another, or from both into a reference scenario. The residual progression ordering over transplanted schedules then assures a global ordering of original regimes by Lorenz or Suits curves. The algorithm is advocated for use only when transplantation functions are isoelastic, and is illustrated for the Canadian, Israeli and UK tax and benefit systems. (C) 2002 Elsevier Science B.V. All rights reserved.