English, Article, Journal or magazine article edition: ASSESSING TAX REFORMS. CRITICAL COMMENTS AND A PROPOSAL: THE LEVEL AND DISTANCE EFFECTS (*) Santiago Díaz de Sarralde Míguez; Jesús Ruiz-Huerta Carbonell

User activity

Share to:
 
Bookmark: http://trove.nla.gov.au/version/195034
Physical Description
  • preprint
Language
  • English

Edition details

Title
  • ASSESSING TAX REFORMS. CRITICAL COMMENTS AND A PROPOSAL: THE LEVEL AND DISTANCE EFFECTS (*)
Author
  • Santiago Díaz de Sarralde Míguez
  • Jesús Ruiz-Huerta Carbonell
Physical Description
  • preprint
Notes
  • In this paper we consider the standard set of instruments used in the evaluation of Fiscal System Reforms in terms of progressivity and redistribution. In this context we develop some critics (and options) on the interpretation of the results when both the revenue and the progressivity of the taxes are affected. In an attempt of overcoming the shortcuts observed, we propose alternative measures based on classic indicators (Kakwani and Reynolds-Smolensky Indexes) modifying them to distinguish between changes in the “level” of the tax and the “distance” among the different tax-payers (Level and Distance Effects).
  • tax reforms; inequality; progressivity; redistribution; Kakwani index; Reynolds-Smolensky Index.
  • RePEc:hpe:wpaper:y:2006:i:3
Language
  • English
Contributed by
OAIster

Get this edition

Other links

  • Set up My libraries

    How do I set up "My libraries"?

    In order to set up a list of libraries that you have access to, you must first login or sign up. Then set up a personal list of libraries from your profile page by clicking on your user name at the top right of any screen.

  • All (1)
  • Unknown (1)
None of your libraries hold this item.
None of your libraries hold this item.
None of your libraries hold this item.
None of your libraries hold this item.
None of your libraries hold this item.
None of your libraries hold this item.
None of your libraries hold this item.
None of your libraries hold this item.

User activity


e.g. test cricket, Perth (WA), "Parkes, Henry"

Separate different tags with a comma. To include a comma in your tag, surround the tag with double quotes.

Be the first to add a tag for this edition

Be the first to add this to a list

Comments and reviews

What are comments? Add a comment

No user comments or reviews for this version

Add a comment