English, Article, Journal or magazine article edition: Is an inequality-neutral flat tax reform really neutral? Juan Prieto Rodríguez; Juan Gabriel Rodríguez; Rafael Salas

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Bookmark: http://trove.nla.gov.au/version/160371
Physical Description
  • preprint
Language
  • English

Edition details

Title
  • Is an inequality-neutral flat tax reform really neutral?
Author
  • Juan Prieto Rodríguez
  • Juan Gabriel Rodríguez
  • Rafael Salas
Physical Description
  • preprint
Notes
  • . Let us assume a revenue- and inequality-neutral flat tax reform shifting from a graduated-rate tax. Is this reform really neutral in terms of the income distribution? Traditionally, there has been a bias toward the inequality analysis, forgetting other relevant aspects of the income distribution. This kind of reforms implies a set of composite transfers, both progressive and regressive, even though inequality remains unchanged. This paper shows that polarization is a useful tool for characterizing this set of transfers caused by inequality-neutral tax reforms. A simulation exercise illustrates how polarization can be used to discriminate between two inequality-neutral tax alternatives.
  • RePEc:hpe:wpaper:y:2004:i:29
  • Let us assume a revenue- and inequality-neutral flat tax reform shifting from a graduated-rate tax. Is this reform really distributional neutral? Traditionally, there has been a bias toward the inequality analysis, forgetting other relevant aspects of the income distribution. This kind of reforms implies a set of composite transfers, both progressive and regressive, even though inequality remains unchanged. This paper shows that polarization is a useful tool for characterizing this set of transfers caused by inequality-neutral tax reforms. A simulation exercise illustrates how polarization can be used to discriminate between two inequality-neutral tax alternatives.
  • polarization, inequality, flat tax
  • RePEc:cea:doctra:e2004_43
Language
  • English
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