Arbeitspapier
The inequality effects of a dual income tax system
The overall inequality effects of a dual income tax (DIT) system, combining progressive taxation of labor income with proportional taxation of income from capital, are investigated. Simple examples show that correlations between distributions of wage and capital income, the degree of tax rate differentiation in the DIT, and reranking of tax-payers can be expected to complicate the analysis. We trace out what can be said definitively, obtaining sufficient conditions for unambiguous inequality reduction and identifying the nature of the implicit redistribution between labor and capital income which is involved, with the help of Norwegian income tax data.
- Language
-
Englisch
- Bibliographic citation
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Series: Discussion Papers ; No. 663
- Classification
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Wirtschaft
Personal Income, Wealth, and Their Distributions
Equity, Justice, Inequality, and Other Normative Criteria and Measurement
Fiscal Policies and Behavior of Economic Agents: Household
- Subject
-
Personal income tax
dual income tax
redistributive effect
- Event
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Geistige Schöpfung
- (who)
-
Lambert, Peter J.
Thoresen, Thor O.
- Event
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Veröffentlichung
- (who)
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Statistics Norway, Research Department
- (where)
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Oslo
- (when)
-
2011
- Handle
- Last update
-
10.03.2025, 11:45 AM CET
Data provider
This object is provided by:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
Object type
- Arbeitspapier
Associated
- Lambert, Peter J.
- Thoresen, Thor O.
- Statistics Norway, Research Department
Time of origin
- 2011
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