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Redistributive Effects of Tax Progressivity: Evaluating a General Class of Aggregate Measures

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  • Pfahler, Wilhelm

Abstract

Based on an explicit definition of the object of measurement, a general class of aggregate measures is introduced. It is defined as the weighted sum of the deviations of taxes, or post-tax income, from yield-equivalent proportionality. The widely used Kakwani and Suits indexes and some other "new" measures are shown to be but particular members of this class. Then the question is addressed as to what particular measure of this class should preferably be used in case of inconsistent rankings. The answer is an axiomatic and multidimensional approach to the measurement of redistributive effects.

Suggested Citation

  • Pfahler, Wilhelm, 1987. "Redistributive Effects of Tax Progressivity: Evaluating a General Class of Aggregate Measures," Public Finance = Finances publiques, , vol. 42(1), pages 1-31.
    • Handle: RePEc:pfi:pubfin:v:42:y:1987:i:1:p:1-31
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    Citations

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    Cited by:

    1. Duclos, Jean-Yves, 1998. "Social evaluation functions, economic isolation and the Suits index of progressivity," Journal of Public Economics, Elsevier, vol. 69(1), pages 103-121, July.
    2. Duclos, Jean-Yves & Jalbert, Vincent & Araar, Abdelkrim, 2000. "Classical Horizontal Inequity and Reranking: an Integrated Approach," Cahiers de recherche 0002, Université Laval - Département d'économique.
    3. Duclos, J.Y., 1995. "Economic Isolation, Inequality, and the Suits Index of Progressivity," Papers 9510, Laval - Recherche en Politique Economique.
    4. Duclos, Jean-Yves & Jalbert, Vincent & Araar, Abdelkrim, 2003. "Classical Horizontal Inequity and Reranking: an Integrating Approach," Cahiers de recherche 0306, CIRPEE.
    5. Jean-Yves Duclos, 2006. "Equity and Equality," Cahiers de recherche 0629, CIRPEE.
    6. Lung-Fai Wong & Joel Michael & Doug Wilson, 1990. "The Distributive Effect of Expanding the Sales Tax," Public Finance Review, , vol. 18(4), pages 465-479, October.
    7. Duclos, Jean-Yves & Tabi, Martin, 1996. "Linear Inequality Measures and the Redistribution of Income," Cahiers de recherche 9613, Université Laval - Département d'économique.
    8. Jean-Yves Duclos, 2000. "Gini Indices and the Redistribution of Income," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 7(2), pages 141-162, March.
    9. André Decoster & Isabelle Standaert & Christian Valenduc & Guy Van Camp, 2002. "What makes personal income taxes progressive? The case of Belgium," Brussels Economic Review, ULB -- Universite Libre de Bruxelles, vol. 45(3), pages 91-112.
    10. Peter Lambert & Thor Thoresen, 2009. "Base independence in the analysis of tax policy effects: with an application to Norway 1992–2004," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 16(2), pages 219-252, April.
    11. Jean‐Yves Duclos, 2006. "Innis Lecture: Equity and equality," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 39(4), pages 1073-1104, November.
    12. André DECOSTER & Guy VAN CAMP, 2000. "Redistributive Effects of the Shift from Personal Income Taxes to Indirect Taxes: Belgium 1988-1993," Working Papers of Department of Economics, Leuven ces0007, KU Leuven, Faculty of Economics and Business (FEB), Department of Economics, Leuven.
    13. Palme, Marten, 1996. "Income distribution effects of the Swedish 1991 tax reform: An analysis of a microsimulation using generalized Kakwani decomposition," Journal of Policy Modeling, Elsevier, vol. 18(4), pages 419-443, August.
    14. Andrá Decoster & Guy Van Camp, 2001. "Redistributive effects of the shift from personal income taxes to indirect taxes: Belgium 1988-93," Fiscal Studies, Institute for Fiscal Studies, vol. 22(1), pages 79-106, March.
    15. John Bishop & K. Chow & John Formby & Chih-Chin Ho, 1997. "Did Tax Reform Reduce Actual US Progressivity? Evidence from the Taxpayer Compliance Measurement Program," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 4(2), pages 177-197, May.
    16. Jan Klavus, 1999. "Health care and economic well‐being: estimating equivalence scales for public health care utilization," Health Economics, John Wiley & Sons, Ltd., vol. 8(7), pages 613-625, November.
    17. Chung Tran & Nabeeh Zakariyya, 2021. "Tax Progressivity in Australia: Facts, Measurements and Estimates†," The Economic Record, The Economic Society of Australia, vol. 97(316), pages 45-77, March.

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