The Inconsistency between Measurement and Policy Instruments in Family Income Taxation

The aim of this paper is to point out an inconsistency between the way income tax progressivity is measured and the policy instruments used by the income tax authorities. This inconsistency leads to violation of Feldstein's principle of horizontal equity and causes unintentional reranking among families of different sizes. The paper provides a methodology for measuring the magnitude of the unintentional reranking in terms of foregone redistribution

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Year of publication:	2011
Authors:	Lambert, Peter J.
Other Persons:	Yitzhaki, Shlomo (contributor)
Publisher:	[2011]: [S.l.] : SSRN
Subject:	Theorie \| Theory \| Einkommensteuer \| Income tax \| Steuerpolitik \| Tax policy

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Extent:	1 Online-Ressource (13 p)
Type of publication:	Book / Working Paper
Language:	English
Notes:	Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments March 18, 2011 erstellt
Other identifiers:	10.2139/ssrn.1789646 [DOI]
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10013128259