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Measurement of redistributive effect of tax rates from a longitudinal perspective: an application of the fixed taxable income approach

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  • Takeshi Miyazaki

Abstract

The primary objective of this article is to explore how the redistributive effects of tax rate change when using the fixed taxable income approach – where tax rates for each year in a period are applied to taxable income for a base year to calculate rate effects – instead of using an existing procedure to compute the rate effects. Standard rate effects are found to differ considerably from those calculated using the fixed taxable income approach in terms of both level and longitudinal trend.

Suggested Citation

  • Takeshi Miyazaki, 2016. "Measurement of redistributive effect of tax rates from a longitudinal perspective: an application of the fixed taxable income approach," Applied Economics Letters, Taylor & Francis Journals, vol. 23(8), pages 588-591, May.
    • Handle: RePEc:taf:apeclt:v:23:y:2016:i:8:p:588-591
    DOI: 10.1080/13504851.2015.1090542
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    1. Thor O. Thoresen, 2004. "Reduced Tax Progressivity in Norway in the Nineties: The Effect from Tax Changes," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 11(4), pages 487-506, August.
    2. Wagstaff, Adam & van Doorslaer, Eddy & van der Burg, Hattem & Calonge, Samuel & Christiansen, Terkel & Citoni, Guido & Gerdtham, Ulf-G. & Gerfin, Michael & Gross, Lorna & Hakinnen, Unto, 1999. "Redistributive effect, progressivity and differential tax treatment: Personal income taxes in twelve OECD countries," Journal of Public Economics, Elsevier, vol. 72(1), pages 73-98, April.
    3. Jorge Onrubia & Fidel Picos-Sánchez & María Carmen Rodado, 2014. "Rethinking the Pfähler–Lambert decomposition to analyse real-world personal income taxes," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 21(4), pages 796-812, August.
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