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Changing Ranks and the Inequality Impacts of Taxes and Transfers

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  • Lerman, Robert I.
  • Yitzhaki, Shlomo

Abstract

Analyzes the extent to which U.S. tax policies reduce the income gap between richer and poorer individuals and contrasts the extent to which these policies alter rankings of individuals in overall income distribution.

Suggested Citation

  • Lerman, Robert I. & Yitzhaki, Shlomo, 1995. "Changing Ranks and the Inequality Impacts of Taxes and Transfers," National Tax Journal, National Tax Association;National Tax Journal, vol. 48(1), pages 45-59, March.
    • Handle: RePEc:ntj:journl:v:48:y:1995:i:1:p:45-59
    DOI: 10.1086/NTJ41789122
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    References listed on IDEAS

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    1. Feldstein, Martin S & Taylor, Amy, 1976. "The Income Tax and Charitable Contributions," Econometrica, Econometric Society, vol. 44(6), pages 1201-1222, November.
    2. Kaplow, Louis, 1989. "Horizontal Equity: Measures in Search of a Principle," National Tax Journal, National Tax Association;National Tax Journal, vol. 42(2), pages 139-154, June.
    3. Kaplow, Louis, 1989. "Horizontal Equity: Measures in Search of a Principle," National Tax Journal, National Tax Association, vol. 42(2), pages 139-54, June.
    4. Gordon, David M, 1972. "Taxation of the Poor and the Normative Theory of Tax Incidence," American Economic Review, American Economic Association, vol. 62(2), pages 319-328, May.
    5. Donaldson, David & Weymark, John A., 1980. "A single-parameter generalization of the Gini indices of inequality," Journal of Economic Theory, Elsevier, vol. 22(1), pages 67-86, February.
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