POLARIZATION CHARACTERIZATION OF INEQUALITY-NEUTRAL TAX REFORMS
Juan Prieto-Rodriguez (),
Rafael Salas () and
Juan Gabriel Rodríguez ()
Additional contact information
Juan Gabriel Rodríguez: Universidad Rey Juan Carlos & IEF
Authors registered in the RePEc Author Service: Juan Gabriel Rodríguez ()
Economics Bulletin, 2003, vol. 4, issue 19, 1-7
In this article, polarization measurement is presented as a useful tool for characterizing the net transfers of income between individuals caused by a tax reform. The bipolarization measure, which considers just two poles and involves the disappearance of the middle class, may complement inequality measures insofar as it provides an alternative explanation of the distributional impact of inequality neutral tax reforms. Some theoretical implications of an inequality- and revenue-neutral tax reform concerning polarization are examined. We conclude with an empirical application where we carry out a simulation to evaluate the effects on polarization of a potential substitution of the current Spanish tax system for an inequality- and revenue- neutral linear tax.
JEL-codes: D3 H3 (search for similar items in EconPapers)
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (2) Track citations by RSS feed
Downloads: (external link)
This item may be available elsewhere in EconPapers: Search for items with the same title.
Export reference: BibTeX
RIS (EndNote, ProCite, RefMan)
Persistent link: https://EconPapers.repec.org/RePEc:ebl:ecbull:eb-03d30003
Access Statistics for this article
More articles in Economics Bulletin from AccessEcon
Bibliographic data for series maintained by John P. Conley ().