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Structural Progression Measures for Dual Income Tax Systems

Arnaldur Kristjánsson () and Peter J. Lambert
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Peter J. Lambert: University of Oregon

No 269, Working Papers from ECINEQ, Society for the Study of Economic Inequality

Abstract: The structural progression of an income tax schedule measures how liabilities change with changes in the income being taxed. This paper extends the measurement of structural progression to a pure-form dual income tax (DIT) system, which combines progressive taxation of labour income with proportional taxation of income from capital at a lower rate. Firm links are obtained between structural progression and revenue responsiveness for a DIT, and we demonstrate how structural progression measures can aid in redistributive analysis, using Nordic data to highlight problems which can stem from pretax distributional changes. We conclude with an assessment of the new theoretical and empirical work that is now required, much of which will be data driven.

Keywords: personal income tax; dual income tax; structural progression. (search for similar items in EconPapers)
JEL-codes: D31 D63 H23 (search for similar items in EconPapers)
Pages: 17 pages
Date: 2012-10
New Economics Papers: this item is included in nep-acc, nep-pbe and nep-pub
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http://www.ecineq.org/milano/WP/ECINEQ2012-269.pdf (application/pdf)

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Journal Article: Structural progression measures for dual income tax systems (2015) Downloads
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