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Consistent income taxation when households are hetrogeneous

Ebert, Udo; Moyes, Patrick - 1997 - Preliminary version

Persistent link: https://www.econbiz.de/10000646531

Consistent income tax structures when households are heterogeneous

Ebert, Udo; Moyes, Patrick - In: Journal of economic theory 90 (2000) 1, pp. 116-150

Persistent link: https://www.econbiz.de/10001448198

Redistribution, horizontal inequity, and reranking : direct taxation in the UK, 1977-2020

Hérault, Nicolas; Jenkins, Stephen - 2023

Persistent link: https://www.econbiz.de/10014440239

Redistribution, horizontal inequity, and reranking: direct taxation in the UK, 1977-2020

Hérault, Nicolas; Jenkins, Stephen - 2023

We decompose the redistributive effect of direct taxes into vertical, horizontal, and reranking components applying the methods of Urban and Lambert (Public Finance Review, 2008). In the first such application to the UK, and using yearly data covering 1977-2020, we find that redistributive...

Persistent link: https://www.econbiz.de/10014423792