The Decomposition of Progressivity Indices with Applications to the Greek Taxation System
A methodology for decomposing a progressivity index into that of statutory tax rates and that of other provisions is presented. Besides, it provides a precise formulation of the relationship between tax progressivity components and income tax redistribution. Using 1978 Greek statistics, it is shown that each component of the income tax liability has its own unique progressivity effect and exerts a different impact on the over all degree of progression and redistribution. Hence, public authorities should take into consideration the progressiveness of each provision and not only evaluate them in terms of their cost to the state.
Year of publication: |
1988
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Authors: | Loizides, Ioannis |
Published in: |
Public Finance = Finances publiques. - Vol. 43.1988, 2, p. 236-47
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Saved in:
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