Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/90857 
Year of Publication: 
2000
Series/Report no.: 
IFS Working Papers No. W00/18
Publisher: 
Institute for Fiscal Studies (IFS), London
Abstract: 
Analysts should correct for distributional differences before undertaking local progressivity comparisons between income tax or tax and benefit schedules. A transplant-and-compare procedure is advocated, involving 'importation' of the schedule from one regime into another, or from both into a reference scenario. The residual progression ordering over transplanted schedules then assures a global ordering of original regimes by Lorenz or Suits curves. The algorithm is advocated for use only when transplantation functions are isoelastic, and is illustrated for the Canadian, Israeli and UK tax and benefit systems.
Persistent Identifier of the first edition: 
Document Type: 
Working Paper

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