Flat rate taxes and inequality measurement
成果类型：
Article
署名作者：
Davies, JB; Hoy, M
署名单位：
Western University (University of Western Ontario); University of Guelph
刊物名称：
JOURNAL OF PUBLIC ECONOMICS
ISSN/ISSBN：
0047-2727
DOI：
10.1016/S0047-2727(01)00110-4
发表日期：
2002
页码：
33-46
关键词：
摘要：
Tax flattening exercises which include an increase in personal allowances have been pervasive over the past two decades. Such changes, which typically benefit both the poor and the rich, at the expense of the middle class, have complex redistributive effects which are not obviously 'equalizing' or 'disequalizing'. We develop a systematic approach to comparing the relative inequality of flat rate tax schemes to conventional graduated rate taxes. We provide an illustrative example using 1993 U.S. taxfiler data. (C) 2002 Elsevier Science B.V. All rights reserved.
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