A Generalization of the Pfähler-Lambert Decomposition
Author
Abstract
Suggested Citation
Download full text from publisher
References listed on IDEAS
- Pfahler, Wilhelm, 1990. "Redistributive Effect of Income Taxation: Decomposing Tax Base and Tax Rates Effects," Bulletin of Economic Research, Wiley Blackwell, vol. 42(2), pages 121-129, April.
- Kakwani, Nanok C, 1977. "Measurement of Tax Progressivity: An International Comparison," Economic Journal, Royal Economic Society, vol. 87(345), pages 71-80, March.
Citations
Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
Cited by:
- Sara Torregrosa Hetland, 2015.
"Did democracy bring redistribution? Insights from the Spanish tax system, 1960–90,"
European Review of Economic History,
Oxford University Press, vol. 19(3), pages 294-315.
- Sara Torregrosa Hetland, 2014. "A fiscal revolution? Progressivity in the Spanish tax system, 1960-1990," Working Papers 2014/8, Institut d'Economia de Barcelona (IEB).
- 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.
- Sara Torregrosa Hetland, 2014. "A fiscal revolution? Progressivity in the Spanish tax system, 1960-1990," Working Papers 2014/8, Institut d'Economia de Barcelona (IEB).
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- Wagstaff, Adam & Doorslaer, Eddy van, 2001. "Paying for health care : quantifying fairness, catastrophe, and impoverishment, with applications to Vietnam, 1993-98," Policy Research Working Paper Series 2715, The World Bank.
- Miyazaki, Takeshi & Kitamura, Yukinobu, 2014. "Redistributive Effects of Income Tax Rates and Tax Base 1984-2009: Evidence from Japanese Tax Reforms," Discussion Paper Series 610, Institute of Economic Research, Hitotsubashi University.
- Lambert Peter J. & Thoresen Thor O., 2012.
"The Inequality Effects of a Dual Income Tax System,"
The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 12(1), pages 1-17, July.
- Peter J. Lambert & Thor O. Thoresen, 2011. "The inequality effects of a dual income tax system," Discussion Papers 663, Statistics Norway, Research Department.
- Adam Wagstaff & Eddy van Doorslaer, 2001. "What Makes the Personal Income Tax Progressive? A Comparative Analysis for Fifteen OECD Countries," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 8(3), pages 299-316, May.
- Guangrong Ma & Jianwei Xu & Shi Li, 2015. "The Income Redistribution Effect Of China'S Personal Income Tax: What The Micro-Data Say," Contemporary Economic Policy, Western Economic Association International, vol. 33(3), pages 488-498, July.
- Santiago Díaz de Sarralde Míguez & Jesús Ruiz-Huerta Carbonell, "undated". "Assessing Tax Reforms. Critical Comments And A Proposal: The Level And Distance Effects (*)," Working Papers 3-06 Classification-JEL :, Instituto de Estudios Fiscales.
- 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.
- Luis A. Hierro & Rosario Gómez‐Álvarez & Pedro Atienza, 2014. "A Consistent Decomposition Of The Redistributive, Vertical, And Horizontal Effects Of Health Care Finance By Factor Components," Health Economics, John Wiley & Sons, Ltd., vol. 23(1), pages 117-121, January.
- Duclos, J.Y., 1995.
"Economic Isolation, Inequality, and the Suits Index of Progressivity,"
Papers
9510, Laval - Recherche en Politique Economique.
- DUCLOS, Jean-Yves, 1995. "Economic Isolation, Inequality, and the Suits Index of Progressivity," Cahiers de recherche 9510, Université Laval - Département d'économique.
- Junyi Zhu, 2014.
"Bracket Creep Revisited - with and without r > g: Evidence from Germany,"
Journal of Income Distribution, Ad libros publications inc., vol. 23(3), pages 106-158, November.
- Zhu, Junyi, 2015. "Bracket creep revisited - with and without r>g: Evidence from Germany," Discussion Papers 37/2015, Deutsche Bundesbank.
- Yoonchae Yoon & Jina Park, 2022. "Equitable City in an Aging Society: Public Transportation-Based Primary Care Accessibility in Seoul, Korea," Sustainability, MDPI, vol. 14(16), pages 1-17, August.
- van Doorslaer, Eddy & Wagstaff, Adam & van der Burg, Hattem & Christiansen, Terkel & Citoni, Guido & Di Biase, Rita & Gerdtham, Ulf-G. & Gerfin, Mike & Gross, Lorna & Hakinnen, Unto, 1999. "The redistributive effect of health care finance in twelve OECD countries," Journal of Health Economics, Elsevier, vol. 18(3), pages 291-313, June.
- Sologon, Denisa Maria & O'Donoghue, Cathal & Linden, Jules & Kyzyma, Iryna & Loughrey, Jason, 2022.
"Welfare and Distributional Impact of Soaring Prices in Europe,"
IZA Discussion Papers
15738, Institute of Labor Economics (IZA).
- Denisa Sologon & Cathal O’Donoghue & Jules Linden & Iryna Kyzyma & Jason Loughrey, 2023. "Welfare and Distributional Impact of Soaring Prices in Europe," LISER Working Paper Series 2023-04, Luxembourg Institute of Socio-Economic Research (LISER).
- B. Essama‐Nssah & Peter J. Lambert, 2009. "Measuring Pro‐Poorness: A Unifying Approach With New Results," Review of Income and Wealth, International Association for Research in Income and Wealth, vol. 55(3), pages 752-778, September.
- Matsaganis Manos & Flevotomou Maria, 2008. "A Basic Income for Housing? Simulating a Universal Housing Transfer in the Netherlands and Sweden," Basic Income Studies, De Gruyter, vol. 2(2), pages 1-25, January.
- Chung Tran & Nabeeh Zakariyya, 2019. "Tax Progressivity in Australia: Facts, Measurements and Estimates," ANU Working Papers in Economics and Econometrics 2019-667, Australian National University, College of Business and Economics, School of Economics.
- Roberto Iacono & Elisa Palagi, 2020.
"Still the lands of equality? On the heterogeneity of individual factor income shares in the Nordics,"
LEM Papers Series
2020/13, Laboratory of Economics and Management (LEM), Sant'Anna School of Advanced Studies, Pisa, Italy.
- Roberto Iacono & Elisa Palagi, 2020. "Still the Lands of Equality? On the Heterogeneity of Individual Factor Income Shares in the Nordics," LIS Working papers 791, LIS Cross-National Data Center in Luxembourg.
- Iacono, Roberto & Palagi, Elisa, 2020. "Still the lands of equality? On the heterogeneity of individual factor income shares in the Nordics," GLO Discussion Paper Series 677, Global Labor Organization (GLO).
- Onrubia Fernández, Jorge & Picos, Fidel & Rodado, María del Carmen, 2019.
"Shifting tax burden to top income earners: What is the best way to reduce inequality?,"
Economics - The Open-Access, Open-Assessment E-Journal (2007-2020), Kiel Institute for the World Economy (IfW Kiel), vol. 13, pages 1-31.
- Onrubia Fernández, Jorge & Picos, Fidel & Rodado, María del Carmen, 2019. "Shifting tax burden to top income earners: What is the best way to reduce inequality?," Economics Discussion Papers 2019-26, Kiel Institute for the World Economy (IfW Kiel).
- Makoto Kakinaka & Rodrigo M. Pereira, 2006. "A New measurement of Tax Progressivity," Working Papers EMS_2006_09, Research Institute, International University of Japan.
- Can, Zeynep Gizem & O'Donoghue, Cathal & Sologon, Denisa Maria & Smith, Darius & Griffin, Rosaleen & Murray, Una, 2023. "Modelling the Distributional Effects of the Cost-of-Living Crisis in Turkey and the South Caucasus: A Microsimulation Analysis," IZA Discussion Papers 16619, Institute of Labor Economics (IZA).
More about this item
NEP fields
This paper has been announced in the following NEP Reports:- NEP-PBE-2013-02-16 (Public Economics)
Statistics
Access and download statisticsCorrections
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:ays:ispwps:paper1301. 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.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with 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: Paul Benson (email available below). General contact details of provider: https://edirc.repec.org/data/ispgsus.html .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.