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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...
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The Suites Index is often used in tax policy analysis to measure the degree of progressivity of a tax, or to analyze … changes in progressivity under alternative tax regimes. As a point estimator, however, the Index provides researchers with no …
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We study fair and efficient tax-benefit schemes based on income and non-income factors under partial control. Partial control means that each factor is a specific mixture of unobserved ability (randomly drawn by nature) and effort (chosen by individuals who differ in tastes). Factors differ in...
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