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Measuring the Redistributive Capacity of Tax Policies

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  • Charles Vellutini
  • Juan Carlos Benitez

Abstract

This paper presents a novel technique to measure and compare the redistributive capacity of observed tax (or transfer) policies. The technique is based on income distribution simulations and controls for differences in pre-tax income distributions. It assumes that the only information on the pre-tax distribution available in each country-year is the Gini coefficient and the mean (GDP per capita). We illustrate the technique with an application to the personal income tax, using a dataset of 108 countries over the 2007-2018 period.

Suggested Citation

  • Charles Vellutini & Juan Carlos Benitez, 2021. "Measuring the Redistributive Capacity of Tax Policies," IMF Working Papers 2021/252, International Monetary Fund.
    • Handle: RePEc:imf:imfwpa:2021/252
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    Cited by:

    1. Lucas Menescal, 2024. "Breaking down inequality: Can taxes be the great equalizer?," Working Papers REM 2024/0328, ISEG - Lisbon School of Economics and Management, REM, Universidade de Lisboa.

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