Search Results - subject:"reranking"

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Horizontal inequity under a dual income tax system: principles and measurement

Bø, Erlend; Lambert, Peter; Thoresen, Thor - In: International Tax and Public Finance 19 (2012) 5, pp. 625-640

Tax systems with separate taxation of wage and capital income, also called dual income tax systems, have gained relevance through the Mirrlees Review. Obviously, such tax systems are exposed to horizontal equity (HE) failures, or horizontal inequity (HI). HE and HI have a firm grip on assessment...

Persistent link: https://www.econbiz.de/10010988694

Taxation, Reranking and Equivalence Scales

van de Ven, Justin; Creedy, John - 2003

reranking (whereby the rank order of pre-tax incomes is different from that of the post-tax distribution). It is conjectured … income units, then adopting the scale that is implicit in government transfer policy should identify only the reranking that … has no equity foundation. This motivates the question: Is the incidence of reranking associated with a transfer system …

Persistent link: https://www.econbiz.de/10012115528

Trends in income inequality, pro-poor income growth and income mobility

Jenkins, Stephen P.; van Kerm, Philippe - 2003

We provide an analytical framework within which changes in income inequality over time are related to the pattern of income growth across the income range, and the reshuffling of individuals in the income pecking order. We use it to explain how it was possible both for 'the poor' to have fared...

Persistent link: https://www.econbiz.de/10010276926

Trends in Income Inequality, Pro-Poor Income Growth and Income Mobility

Jenkins, Stephen P.; van Kerm, Philippe - 2003

Persistent link: https://www.econbiz.de/10010276943

Trends in income inequality, pro-poor income growth and income mobility

Jenkins, Stephen; Van Kerm, Philippe - 2003

Persistent link: https://www.econbiz.de/10011439136

Trends in Income Inequality, Pro-Poor Income Growth and Income Mobility

Jenkins, Stephen P.; VanKerm, Philippe - DIW Berlin (Deutsches Institut für Wirtschaftsforschung) - 2003

Persistent link: https://www.econbiz.de/10004963952

Classical Horizontal Inequity and Reranking: an Integrating Approach

Duclos, Jean-Yves; Jalbert, Vincent; Araar, Abdelkrim - Centre Interuniversitaire sur le Risque, les Politiques … - 2003

two major and "rival" methodological strands, namely, classical HI and reranking. We propose in this paper a class of … transfers into a vertical equity effect and a loss of redistribution due to either classical HI or reranking. An inequality … erosion of redistribution attributable both to classical HI and to reranking, but does not reveal which of reranking or …

Persistent link: https://www.econbiz.de/10005795984

Taxation, Reranking and Equivalence Scales

Ven, Justin van de; Creedy, John - Treasury, Government of New Zealand - 2003

Persistent link: https://www.econbiz.de/10005120986

The 2007 Personal Income Tax Reform in Italy: Effects on Potential Equity, Horizontal Inequity and Re-ranking

Pellegrino, Simone; Vernizzi, Achille - Dipartimento di Scienze Economico-Sociali e … - 2010

According to Kakwani and Lambert (1998), an equitable income tax should respect three axioms related to each taxpayer’s tax liability, average tax rate and post-tax income: whenever taxation determines unequal tax treatments among equals or modifies pre-tax ordering, it influences the...

Persistent link: https://www.econbiz.de/10008553200

The Decomposition of the Redistributive Effect and the Issue of Close Equals Identification

Mazurek, Edyta; Pellegrino, Simone; Vernizzi, Achille - Dipartimento di Scienze Economico-Sociali e … - 2010

Urban and Lambert (2005, 2008) present an exhaustive summary and an in-depth discussion of the literature contributions about the decomposition of the redistributive effect of a tax (RE). The authors discuss the indexes available in the literature for the potential vertical effect (V), the loss...

Persistent link: https://www.econbiz.de/10008646409