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Measuring Regressivity of Excise Taxes: A Buyers Index

Author

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  • John B. Loomis

    (University of California, Davis)

  • Charles F. Revier

    (Colorado State University)

Abstract

A variant of the Suits index is developed for measuring the progressivity of an excise tax distribution among buyers rather than the population (buyers and nonbuyers) as a whole. This new index is more useful for evaluating progressivity of selective excise taxes on products for which the proportion of each income class consisting of buyers varies with income level. In the process of developing the relationship between the buyers index and the Suits index, the links between consumer expenditure patterns and the values of both the Suits index and the buyers index are derived. The article concludes with a comparison of the new buyers index and the Suits index for five products studied for possible excise taxation under the Fish and Wildlife Conservation Act of 1980.

Suggested Citation

  • John B. Loomis & Charles F. Revier, 1988. "Measuring Regressivity of Excise Taxes: A Buyers Index," Public Finance Review, , vol. 16(3), pages 301-314, July.
    • Handle: RePEc:sae:pubfin:v:16:y:1988:i:3:p:301-314
    DOI: 10.1177/109114218801600303
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    References listed on IDEAS

    as
    1. Pak-Wai Liu, 1985. "Lorenz Domination and Global Tax Progressivity," Canadian Journal of Economics, Canadian Economics Association, vol. 18(2), pages 395-399, May.
    2. Suits, Daniel B, 1977. "Measurement of Tax Progressivity," American Economic Review, American Economic Association, vol. 67(4), pages 747-752, September.
    3. Liu, Pak-Wai, 1984. "A Note on Two Summary Measures of Tax Progressivity," Public Finance = Finances publiques, , vol. 39(3), pages 412-419.
    4. Formby, John P & Seaks, Terry G & Smith, W James, 1984. "Difficulties in the Measurement and Comparison of Tax Progressivity: The Case of North America," Public Finance = Finances publiques, , vol. 39(3), pages 297-313.
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    Cited by:

    1. 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.
    2. John B. Loomis, 2013. "Incorporating distributional issues into benefit–cost analysis: why, how, and two empirical examples using non-market valuation," Chapters, in: Scott O. Farrow & Richard Zerbe, Jr. (ed.), Principles and Standards for Benefit–Cost Analysis, chapter 9, pages 294-316, Edward Elgar Publishing.
    3. Peter J. Lambert, 2004. "Income Taxation and Equity," Working Papers 2004/4, Institut d'Economia de Barcelona (IEB).

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