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The Redistributive Effect of Direct Taxes: An International Comparison of Six LIS Countries

Author

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  • John Bishop
  • Victor Chow
  • John Formby

Abstract

Uses LIS microdata to construct Lorenz-type curves in order to make ordinal comparisons of tax two types of progressivity ""residual"" and ""liability"". This analysis is applied to investigate the redistributive effect of direct taxes in six countries.

Suggested Citation

  • John Bishop & Victor Chow & John Formby, 1993. "The Redistributive Effect of Direct Taxes: An International Comparison of Six LIS Countries," LIS Working papers 93, LIS Cross-National Data Center in Luxembourg.
    • Handle: RePEc:lis:liswps:93
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    File URL: http://www.lisdatacenter.org/wps/liswps/93.pdf
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