Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/226123 
Authors: 
Year of Publication: 
2010
Series/Report no.: 
wiiw Balkan Observatory Working Papers No. 085
Publisher: 
The Vienna Institute for International Economic Studies (wiiw), Vienna
Abstract: 
New decompositions of redistributive effects are developed, revealing the relative contributions of different tax and benefit instruments. The methodology uses a "micro-approach" in the study of income inequality, where different indicators are first calculated for pairs of income units, and then aggregated to the population level. This approach is much more suitable for scrutinizing various income transitions emerging from fiscal activities than the usual apparatus of Lorenz and concentration curves. Emerging within this framework are also the concepts of fiscal deprivation, distance narrowing deprivation from reranking; their connections with widely known indices of redistributive, vertical and reranking effects are established. The methodology is applied in an analysis of the Croatian system of direct taxes and cash social benefits.
Subjects: 
redistributive effect
reranking effect
taxes
benefits
JEL: 
D63
H22
H23
Document Type: 
Working Paper

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