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Shifting tax burden to top income earners: What is the best way to reduce inequality?

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The authors analyze to what extent and how the tax burden should be shifted towards top income earners in order to reduce income inequality. Starting from Lambert and Aronson (Inequality decomposition analysis and the Gini coefficient revisited 1993) and Alvaredo (A note on the relationship between top income shares and the Gini coefficient 2011) decomposition by income groups, they prove that for three types of revenue-neutral linear personal income tax reforms based on Pfähler (1984) the redistributive effect is always higher than before the reform; and when the size of the rich group is sufficiently small (e.g. 1%), the best option is allocating tax changes proportionally to net income, and the worst doing it proportionally to tax liabilities. An empirical illustration of the theoretical results is provided using micro data from the Spanish PIT.

Language: Englisch

Bibliographic citation: Series: Economics Discussion Papers ; No. 2019-26

Classification: Wirtschaft
Personal Income, Wealth, and Their Distributions
Factor Income Distribution
Equity, Justice, Inequality, and Other Normative Criteria and Measurement
Taxation and Subsidies: Externalities; Redistributive Effects; Environmental Taxes and Subsidies
Personal Income and Other Nonbusiness Taxes and Subsidies; includes inheritance and gift taxes

Subject: top incomes
inequality
personal income tax
progressivity
redistribution

Event: Geistige Schöpfung

(who): Onrubia Fernández, Jorge
Picos, Fidel
Rodado, María del Carmen

Event: Veröffentlichung

(who): Kiel Institute for the World Economy (IfW)

(where): Kiel

(when): 2019

Handle: http://hdl.handle.net/10419/194878

Last update: 10.03.2025, 11:41 AM CET

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Object type

Arbeitspapier

Associated

Onrubia Fernández, Jorge
Picos, Fidel
Rodado, María del Carmen
Kiel Institute for the World Economy (IfW)

Time of origin

2019

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