The Redistributive Effect of Direct Taxes: An International Comparison of Six LIS Countries

John Bishop (), Victor Chow and John Formby ()

No 93, LIS Working papers from LIS Cross-National Data Center in Luxembourg

Abstract: Uses LIS microdata to construct Lorenz-type curves in order to make ordinal comparisons of tax two types of progressivity ""residual"" and ""liability"". This analysis is applied to investigate the redistributive effect of direct taxes in six countries.

Pages: 0 pages
Date: 1993-03
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Published in American Economic Associations Papers and Proceedings, May 1993; Journal of Income Distribution 5, no. 1 (1995): 65-90

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Persistent link: https://EconPapers.repec.org/RePEc:lis:liswps:93

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