Full Access
ON THE REDISTRIBUTIVE EFFECT OF TAXES AND BENEFITS*
†
*This paper is a revised version of a paper presented at the 1983 European Meeting of the Econometric Society in Pisa, Italy. The author is grateful to a colleague, John Hutton, for helpful comments on the earlier version.
References
- Atkinson, A. B. (1979). Horizontal equity and the distribution of the tax burden. In The Economics of Taxation (eds. by H. J. Aaron and M. J. Boskins). Washington D.C. : Brookings.
- Bracewell-Milnes, B. (1979). Measurement of tax progressivity: a comment, Economic Journal, Vol. 89, pp. 648–651.
- Chatterji, M. (1979). A note on progressive taxes and the supply of labour, Journal of Public Economics, Vol. 12, pp. 215–220.
- Chen, C-N, Tsaur, T-W. and Rhai, T-S. (1982). The Gini coefficient and negative income, Oxford Economic Papers, Vol. 34, pp. 473–478.
- Economic Trends (1982). The effect of taxes and benefits on household income, 1981. vol. 350, pp. 94–126. London : Central Statistical Office.
- Formby, J. P., Seaks, T. G. and Smith, W. J. (1981). A comparison of two new measures of tax progressivity, Economic Journal, Vol. 91, pp. 1015–1019.
- Genser, B. (1980) Lorenzgerechte Besteuerung: ein Normatives Konzept für einen Neuen Steuertarif. Vienna : Österreichische Akademie der Wissenschaften.
- Hemming, R. (1980). Income tax progressivity and labour supply, Journal of Public Economics, Vol. 14, pp. 95–100.
- Hemming, R. and Keen, M. J. (1983). Single crossing conditions in comparisons of tax progressivity, Journal of Public Economics, Vol. 20, pp. 373–380.
- Hutton, J. P. and Lambert, P. J. (1979). Income tax progressivity and revenue growth, Economics Letters, Vol. 3, pp. 377–380.
- Hutton, J. P. and Lambert, P. J. (1982). Modelling the effects of income growth and discretionary change on the sensitivity of U.K. income tax revenues, Economic Journal, Vol. 92, pp. 145–155.
- Jakobsson, U. (1976). On the measurement of the degree of progression, Journal of Public Economics, Vol. 5, pp. 161–168.
- Kakwani, N. C. (1977). Measurement of tax progressivity: an international comparison, Economic Journal, Vol. 87, pp. 71–80.
- Kienzle, E. C. (1982). Post-fisc distributions of income: measuring progressivity with application to the United States, Public Finance Quarterly, Vol. 10, pp. 355–368.
- Lambert, P. J. (1983). Post-fisc distributions of income and net progressivity: a comment. Mimeo, York.
-
O'Higgins, M. and
Ruggles, P. (1981). The distribution of public expenditures and taxes among households in the United Kingdom, Review of Income and Wealth, Vol. 27, pp. 298–326.
10.1111/j.1475-4991.1981.tb00229.x Google Scholar
- Pechman, J. A. and Okner, B. (1974). Who bears the tax burden? Washington D.C. : Brookings.
- Pfahler, W. (1983). Measuring redistributional effects of tax progressivity by Lorenz curves, Jahrbücher für Nationalökonomie und Statistik, Vol. 198, pp. 237–249.
- Reynolds, M. and Smolensky, E. (1977). Public Expenditures, Taxes, and the Distribution of Income: The United States, 1950, 1961, 1970. New York : Academic Press.
-
Ruggles, P. and
O'Higgins, M. (1981). The distribution of public expenditure among households in the United States, Review of Income and Wealth, Vol. 27, pp. 137–163.
10.1111/j.1475-4991.1981.tb00207.x Google Scholar
- Suits, D. (1977). Measurement of tax progressivity, American Economic Review, Vol. 67, pp. 747–752.
