This study develops local and global indices to measure interregional redistribution. The local indices compare federal revenues and expenditures assigned to various regions with the pattern of income disparities among regions. They are developed by relating these comparisons under a given...

The authors discuss the measurement and interpretation problems with Browning's 1993 analysis of the marginal cost of redistribution (MCR) through a linear income tax. They derive a general expression for the social MCR and show that Browning's measure inflates the MCR because (a) he ignores the...

The purpose of this article is twofold: to determine the appropriate treatment of the Abstract indexation of transfer payments in sales tax incidence and to apply the methodolog ical results to measure the incidence of Canada's Manufacturers'Sales Tax (MST). The article argues that, when...