REDISTRIBUTIVE EFFECT OF INCOME TAXATION: DECOMPOSING TAX BASE AND TAX RATES EFFECTS | Zendy

Pfähler Wilhelm | Zendy

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REDISTRIBUTIVE EFFECT OF INCOME TAXATION: DECOMPOSING TAX BASE AND TAX RATES EFFECTS

Author(s) -

Pfähler Wilhelm

Publication year - 1990

Publication title -

bulletin of economic research

Language(s) - English

Resource type - Journals

SCImago Journal Rank - 0.227

H-Index - 29

eISSN - 1467-8586

pISSN - 0307-3378

DOI - 10.1111/j.1467-8586.1990.tb00295.x

Subject(s) - economics , gross income , econometrics , international taxation , state income tax , indirect tax , public economics , base (topology) , income tax , double taxation , microeconomics , tax reform , mathematics , mathematical analysis

This paper introduces Gini‐based decomposition formulae for the redistributive effect of income taxation. It examines the interaction between and the relative significance of tax base and tax rate components in the final determination of the overall redistributive effect. The resulting formulae can readily be applied to available income and tax statistics.

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