English, Article, Journal or magazine article edition: On the Aronson-Johnson-Lambert decomposition of the redistributive effect Achille VERNIZZI; Simone PELLEGRINO

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Bookmark: http://trove.nla.gov.au/version/58392
Physical Description
  • preprint
Language
  • English

Edition details

Title
  • On the Aronson-Johnson-Lambert decomposition of the redistributive effect
Author
  • Achille VERNIZZI
  • Simone PELLEGRINO
Physical Description
  • preprint
Notes
  • Recently van De Van, Creedy and Lambert (2001) and Lambert and Urban (2005) have reconsidered the original Aronson, Johnson and Lambert (1994) decomposition of the redistributive effect in order to properly evaluate personal income tax reforms, when sequential income groups do not concern exact equals. Lambert and Urban (2005) decompose the Atkinson-Plotnick-Kakwani index into three terms. We utilize this decomposition in choosing the optimal bandwidth and suggest to consider not only the highest vertical contribution to the redistributive effect, but also the horizontal inequity due to the reranking of the mean post-tax income among groups. Findings are applied to Italian data with respect to both individual nominal incomes and equivalent household incomes
  • Personal Income Tax, Redistributive Effect, Horizontal Inequity, Reranking
  • RePEc:mil:wpdepa:2007-13
Language
  • English
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