Redistributive effect, progressivity and differential tax treatment:: Personal income taxes in twelve OECD countries

• 成果类型: Article
• 署名作者: Wagstaff, A; van Doorslaer, E; van der Burg, H; Calonge, S; Christiansen, T; Citoni, G; Gerdtham, UG; Gerfin, M; Gross, L; Häkinnen, U; John, J; Johnson, P; Klavus, J; Lachaud, C; Lauridsen, J; Leu, RE; Nolan, B; Peran, E; Propper, C; Puffer, F; Rochaix, L; Rodríguez, M; Schellhorn, M; Sundberg, G; Winkelhake, O
• 署名单位: University of Sussex; Erasmus University Rotterdam; Erasmus University Rotterdam - Excl Erasmus MC; University of Barcelona; University of Southern Denmark; Sapienza University Rome; Stockholm School of Economics; University of Bern; Clark University; Helmholtz Association; Helmholtz-Center Munich - German Research Center for Environmental Health; University of London; London School Economics & Political Science; Universite Claude Bernard Lyon 1; University of Southern Denmark; Economic & Social Research Institute (ESRI); University of Barcelona; University of Bristol; Universite de Toulouse; Universite Toulouse III - Paul Sabatier; Centre National de la Recherche Scientifique (CNRS); Institut de Recherche pour le Developpement (IRD); Laboratoire d'Etudes en Geophysique et oceanographie spatiales; Universite PSL; Universite Paris-Dauphine; University of Barcelona; Uppsala University
• 刊物名称: JOURNAL OF PUBLIC ECONOMICS
• ISSN/ISSBN: 0047-2727
• DOI: 10.1016/S0047-2727(98)00085-1
• 发表日期: 1999
• 页码: 73-98
• 关键词: redistributive effect; progressivity; Horizontal equity; reranking; personal income tax

摘要

This paper decomposes the redistributive effect of the personal income taxes (PITs) of twelve OECD countries into four components: (i) an average rate effect, (ii) a departure-from-propartionality or progressivity effect, (iii) a horizontal equity effect and (iv) a reranking effect. The product of (i) and (ii) indicates the vertical redistribution associated with the PIT and the sum of(iii) and (iv) indicates the impact on the distribution of income of differential tax treatment. The average tax rate is found to be low in France and high in the Nordic countries, and the PIT is found to be most progressive in France, Ireland and Spain, and least progressive in Denmark and Sweden. Taking (i) and (ii) together, Denmark and the US achieve broadly similar levels of vertical redistributive effect. Differential treatment is found to have a much smaller effect on income redistribution (as a proportion of redistributive effect) than the vertical redistribution caused by progressivity, though there are differences between countries. These differences appear to be due principally to a different emphasis on deductions, such as tax deductibility of mortgage interest payments and insurance premiums, and on local income tax. (C) 1999 Elsevier Science S.A. All rights reserved.