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On the meaning and measurement of redistribution in cross-country comparisons
Lambert, Peter J.; Nesbakken, Runa; Thoresen, Thor Olav - 2010
There is confusion in the literature concerning the relationship between income inequality and redistribution in a … same characteristic. This is shown by addressing information about redistribution in an international context from a number … countries, we show that the answer to the question "does more income inequality generate more redistribution"? depends on how …
Persistent link: https://www.econbiz.de/10008669328
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On the meaning and measurement of redistribution in cross-country comparisons
Lambert, Peter J.; Nesbakken, Runa; Thoresen, Thor O. - 2010
There is confusion in the literature concerning the relationship between income inequality and redistribution in a … same characteristic. This is shown by addressing information about redistribution in an international context from a number … countries, we show that the answer to the question 'does more income inequality generate more redistribution?' depends on how …
Persistent link: https://www.econbiz.de/10010335337
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On the meaning and measurement of redistribution in cross-country comparisons
Lambert, Peter J.; Nesbakken, Runa; Thoresen, Thor O. - 2011
Empirical findings on the relationship between income inequality and redistribution from a cross-country perspective … are not conclusive. One reason may be that observers have in mind different concepts of redistribution. A major factor is … at all) by different measures of redistribution. The ambiguities can be resolved by applying the "transplant …
Persistent link: https://www.econbiz.de/10011968419
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Distributional benchmarking in tax policy evaluations
Thoresen, Thor O.; Jia, Zhiyang; Lambert, Peter J. - 2013
Given an objective to exploit cross-sectional micro data to evaluate the distributional effects of tax policies over a time period, the practitioner of public economics will find that the relevant literature offers a wide variety of empirical approaches. For example, studies vary with respect to...
Persistent link: https://www.econbiz.de/10011968535
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A common base answer to "Which country is most redistributive?"
Lambert, Peter J.; Nesbakken, Runa; Thoresen, Thor O. - 2015
redistribution when each country's tax schedule is applied to its pre-tax income distribution. However, we believe that what most … implies applying each tax schedule to all pre-tax income distributions and compare redistribution for all possible … obtained using standard measures of redistribution. …
Persistent link: https://www.econbiz.de/10011968581
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The Equal Sacrifice Principle Revisited
Lambert, Peter J.; Naughton, Helen T. - Department of Economics, University of Oregon - 2006
What does an equal sacrifice tax look like in the case of a rank-dependent social welfare function? One's tax liability evidently becomes a function of one's income and one's position in the distribution in such a case, but not much else appears to be known. (Menahem Yaari touched upon the issue...
Persistent link: https://www.econbiz.de/10005464091
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Structural Progression Measures for Dual Income Tax Systems
Kristjánsson, Arnaldur Sölvi; Lambert, Peter J. - Society for the Study of Economic Inequality - ECINEQ - 2012
The structural progression of an income tax schedule measures how liabilities change with changes in the income being taxed. This paper extends the measurement of structural progression to a pure-form dual income tax (DIT) system, which combines progressive taxation of labour income with...
Persistent link: https://www.econbiz.de/10011098378
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Distributional benchmarking in tax policy evaluations
Thoresen, Thor O.; Jia, Zhiyang; Lambert, Peter J. - Statistisk Sentralbyrå, Government of Norway - 2013
Given an objective to exploit cross-sectional micro data to evaluate the distributional effects of tax policies over a time period, the practitioner of public economics will find that the relevant literature offers a wide variety of empirical approaches. For example, studies vary with respect to...
Persistent link: https://www.econbiz.de/10010817191
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Redistributive Effect of U.S. Taxes and Public Transfers, 1994-2004
Kim, Kinam; Lambert, Peter J. - Department of Economics, University of Oregon - 2007
In this study we derive measures of the redistributive effect of taxes and welfare expenditures for the U.S. using CPS data for the years 1994, 1999 and 2004. We find that whilst income inequality increased, the redistributive effect of taxes and public transfers together reduced market income...
Persistent link: https://www.econbiz.de/10005635121
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Redistribution, horizontal inequity and reranking: how to measure them properly
Urban, Ivica; Lambert, Peter J. - Department of Economics, University of Oregon - 2005
The decomposition of the redistributive effect of an income tax into vertical, horizontal and reranking contributions according to the model of Aronson, Johnson and Lambert (1994), henceforth AJL, is revisited. When close equals groups are used, rather than the exact equals groups upon which the...
Persistent link: https://www.econbiz.de/10005763183