EVALUATING EFFECTIVE INCOME-TAX PROGRESSION

• 成果类型: Article
• 署名作者: HAYES, KJ; LAMBERT, PJ; SLOTTJE, DJ
• 署名单位: University of York - UK; Southern Methodist University
• 刊物名称: JOURNAL OF PUBLIC ECONOMICS
• ISSN/ISSBN: 0047-2727
• DOI: 10.1016/0047-2727(94)01429-R
• 发表日期: 1995
• 页码: 461-474
• 关键词: PROGRESSION; progressivity; welfare; INEQUALITY; redistribution

摘要

An algorithm to compute effective income tax progression is devised for use when taxes are a function of both money income and other socioeconomic attributes and the data is in grouped (summary) form suppressing non-income information. Effective progression can be evaluated at percentiles in the distribution of either money or equivalent income. The normative significance of the new measures is explained in both cases. The methodology is illustrated by application to U.S. individual income tax annual data for 1950-1987, yielding contour plots which show how effective progression has varied across the income distribution and with the passage of time.