Arbeitspapier
Progressivity comparisons
Analysts should correct for distributional differences before undertaking local progressivity comparisons between income tax or tax and benefit schedules. A transplant-and-compare procedure is advocated, involving 'importation' of the schedule from one regime into another, or from both into a reference scenario. The residual progression ordering over transplanted schedules then assures a global ordering of original regimes by Lorenz or Suits curves. The algorithm is advocated for use only when transplantation functions are isoelastic, and is illustrated for the Canadian, Israeli and UK tax and benefit systems.
- Sprache
-
Englisch
- Erschienen in
-
Series: IFS Working Papers ; No. W00/18
- Klassifikation
-
Wirtschaft
- Thema
-
Steuerprogression
Vergleich
Theorie
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Dardoni, Valentino
Lambert, Peter J.
- Ereignis
-
Veröffentlichung
- (wer)
-
Institute for Fiscal Studies (IFS)
- (wo)
-
London
- (wann)
-
2000
- DOI
-
doi:10.1920/wp.ifs.2000.0018
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:42 MEZ
Datenpartner
Dieses Objekt wird bereitgestellt von:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Arbeitspapier
Beteiligte
- Dardoni, Valentino
- Lambert, Peter J.
- Institute for Fiscal Studies (IFS)
Entstanden
- 2000
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