Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/197600 
Authors: 
Year of Publication: 
2017
Series/Report no.: 
EUROMOD Working Paper No. EM1/17
Publisher: 
University of Essex, Institute for Social and Economic Research (ISER), Colchester
Abstract: 
Traditional analyses of redistributive effects of the tax-benefit system are rooted in the concepts of relative income inequality and proportionality. This observation also applies to decompositions proposed by Kakwani (1977, 1984) and Lambert (1985) that reveal the vertical and horizontal effects of tax-benefit instruments. This paper generalises those decompositions within the frameworks of the alternative inequality concepts suggested by Ebert (2004) and Bosmans et al. (2014). As expected, the results of the empirical analysis indicate that for different views of inequality, different taxes and benefits play significantly different roles in reducing inequality.
Subjects: 
inequality concepts
redistributive effect
vertical equity
taxes and benefits
JEL: 
D63
H22
H23
Document Type: 
Working Paper

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