Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/226123 
Autor:innen: 
Erscheinungsjahr: 
2010
Schriftenreihe/Nr.: 
wiiw Balkan Observatory Working Papers No. 085
Verlag: 
The Vienna Institute for International Economic Studies (wiiw), Vienna
Zusammenfassung: 
New decompositions of redistributive effects are developed, revealing the relative contributions of different tax and benefit instruments. The methodology uses a "micro-approach" in the study of income inequality, where different indicators are first calculated for pairs of income units, and then aggregated to the population level. This approach is much more suitable for scrutinizing various income transitions emerging from fiscal activities than the usual apparatus of Lorenz and concentration curves. Emerging within this framework are also the concepts of fiscal deprivation, distance narrowing deprivation from reranking; their connections with widely known indices of redistributive, vertical and reranking effects are established. The methodology is applied in an analysis of the Croatian system of direct taxes and cash social benefits.
Schlagwörter: 
redistributive effect
reranking effect
taxes
benefits
JEL: 
D63
H22
H23
Dokumentart: 
Working Paper

Datei(en):
Datei
Größe
824.21 kB





Publikationen in EconStor sind urheberrechtlich geschützt.