IDEAS home Printed from https://ideas.repec.org/a/pfi/pubfin/v43y1988i2p236-47.html
   My bibliography  Save this article

The Decomposition of Progressivity Indices with Applications to the Greek Taxation System

Author

Listed:
  • Loizides, Ioannis

Abstract

A methodology for decomposing a progressivity index into that of statutory tax rates and that of other provisions is presented. Besides, it provides a precise formulation of the relationship between tax progressivity components and income tax redistribution. Using 1978 Greek statistics, it is shown that each component of the income tax liability has its own unique progressivity effect and exerts a different impact on the over all degree of progression and redistribution. Hence, public authorities should take into consideration the progressiveness of each provision and not only evaluate them in terms of their cost to the state.

Suggested Citation

  • Loizides, Ioannis, 1988. "The Decomposition of Progressivity Indices with Applications to the Greek Taxation System," Public Finance = Finances publiques, , vol. 43(2), pages 236-247.
    • Handle: RePEc:pfi:pubfin:v:43:y:1988:i:2:p:236-47
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a search for a similarly titled item that would be available.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:pfi:pubfin:v:43:y:1988:i:2:p:236-47. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Christopher F. Baum (email available below). General contact details of provider: .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.