Statistical Inference for the Measurement of the Incidences of Taxes and Transfers

Russell Davidson and Jean-Yves Duclos

Cahiers de recherche from Université Laval - Département d'économique

Abstract: We establish the asymptotic sampling distribution of general functions of quantile-based estimators computed from samples that are not necessarily independent. The results provide the statistical framework within which to assess the progressivity of taxes and benefits, their horizontal inequity, and the change in the inequality of income which they cause. By the same token, these findings characterise the sampling distribution of a number of popular indices of progressivity, horizontal inequity, and redistribution. They can also be used to assess welfare and inequality changes using panel data, and to assess poverty when it depends on estimated population quantiles. We illustrate these results using micro data on the incidence of taxes and benefits in Canada.

Date: 1995
New Economics Papers: this item is included in nep-ecm, nep-pbe and nep-pub
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Citations: View citations in EconPapers (3)

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Related works:
Journal Article: Statistical Inference for the Measurement of the Incidence of Taxes and Transfers (1997)
Working Paper: Statistical Inference for the Measurement of the Incidence of Taxes and Transfers (1995)
Working Paper: Statistical Inference for the Measurement of the Incidence of Taxes and Transfers (1995)
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Persistent link: https://EconPapers.repec.org/RePEc:lvl:laeccr:9521

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