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Assessing Tax Reforms. Critical Comments And A Proposal: The Level And Distance Effects (*)

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Listed:
  • Santiago Díaz de Sarralde Míguez

    (Instituto de Estudios Fiscales. niversidad Rey Juan Carlos)

  • Jesús Ruiz-Huerta Carbonell

    (Instituto de Estudios Fiscales.Universidad Rey Juan Carlos)

Abstract

In this paper we consider the standard set of instruments used in the evaluation of Fiscal System Reforms in terms of progressivity and redistribution. In this context we develop some critics (and options) on the interpretation of the results when both the revenue and the progressivity of the taxes are affected. In an attempt of overcoming the shortcuts observed, we propose alternative measures based on classic indicators (Kakwani and Reynolds-Smolensky Indexes) modifying them to distinguish between changes in the “level” of the tax and the “distance” among the different tax-payers (Level and Distance Effects).

Suggested Citation

  • 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.
    • Handle: RePEc:hpe:wpaper:y:2006:i:3
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    References listed on IDEAS

    as
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    2. 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.
    3. Kakwani, Nanok C, 1977. "Measurement of Tax Progressivity: An International Comparison," Economic Journal, Royal Economic Society, vol. 87(345), pages 71-80, March.
    4. Miguel-Angel López García, 2005. "La vivienda y la reforma fiscal de 1998: un ejercicio de simulación," Hacienda Pública Española / Review of Public Economics, IEF, vol. 175(4), pages 123-147, december.
    5. Keen, Michael & Papapanagos, Harry & Shorrocks, Anthony, 2000. "Tax Reform and Progressivity," Economic Journal, Royal Economic Society, vol. 110(460), pages 50-68, January.
    6. Alfredo Moreno & Fidel Picos & Santiago Díaz de Sarralde & María Antiqueira, "undated". "La Muestra De Declarantes Ief-Aeat 2002 Y La Simulación De Reformas Fiscales: Descripción Y Aplicación Práctica," Working Papers 28-05 Classification-JEL , Instituto de Estudios Fiscales.
    7. José María Arranz & Carlos García-Serrano, "undated". "¿Qué Ha Sucedido Con La Estabilidad Del Empleo En España?. Un Análisis Desagregado Con Datos De La Epa: 1987-2003(*)," Working Papers 4-04 Classification-JEL :, Instituto de Estudios Fiscales.
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