Assessing the Performance of an Income Tax

Jean-Yves Duclos

Bulletin of Economic Research, 1995, vol. 47, issue 2, 115-26

Abstract: The paper proposes an indicator of the performance of a tax and benefit system in generating a high level of social welfare. Under standard assumptions on the form of the admissible social welfare functions, the indicator is shown to be increasing in the progressivity of the system. Using UK household data for 1985, the paper asks (i) What can the performance of a tax system with constant residual progression be? (ii) Relative to a proportional system, what is the performance of existing or proposed tax and benefit systems? (iii) How can we estimate the average residual progression of unevenly progressive tax and benefit systems? Copyright 1995 by Blackwell Publishing Ltd and the Board of Trustees of the Bulletin of Economic Research

Date: 1995
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Working Paper: Assessing the Performance of an Income Tax (1994)
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