Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/192416 
Erscheinungsjahr: 
2005
Schriftenreihe/Nr.: 
Discussion Papers No. 434
Verlag: 
Statistics Norway, Research Department, Oslo
Zusammenfassung: 
The analysis contrasts results of two recently expounded micro-level data approaches to derive robust intertemporal characterizations of redistributional effects of income tax schedules; the fixed-income procedure of Kasten, Sammartino and Toder (1994) and the transplant-and-compare method of Dardanoni and Lambert (2002). Our study is normative in that the Blackorby and Donaldson (1984) index of tax progressivity is employed. This enables contributions from vertical redistribution and horizontal inequity also to be assessed, using for the latter one classical measure and one no reranking measure. When the competing methodologies are applied to Norwegian data for 1992-2004, their respective strengths and weaknesses are revealed. The transplant-and-compare procedure is found to have a number of advantages.
Schlagwörter: 
Income tax
Tax progressivity
Horizontal inequity
JEL: 
D31
D63
H24
Dokumentart: 
Working Paper

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