Taxation, Reranking and Equivalence Scales

Justin van de Ven
Authors registered in the RePEc Author Service: John Creedy

No 227, National Institute of Economic and Social Research (NIESR) Discussion Papers from National Institute of Economic and Social Research

Abstract: This paper considers whether an equivalence scale implicit in transfer policy can be inferred from summary measures of reranking. It is conjectured that, if the government has a distributional objective and formulates tax policy with a view to equitable treatment of income units, then adopting the scale that is implicit in government transfer policy should only identify reranking that has no equity foundation. This motivates the question: Is the incidence of reranking associated with a transfer system minimised by the equivalence scale that is implicit in the transfer system? The analysis presented in this paper suggests that the equivalence scale which minimises reranking, while not necessarily equal to the closest approximation to the one that is implicit in transfer policy, is nevertheless in its vicinity

Date: 2003-06
New Economics Papers: this item is included in nep-pub
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Related works:
Journal Article: Taxation, Reranking and Equivalence Scales (2005)
Working Paper: Taxation, Reranking and Equivalence Scales (2003)
Working Paper: Taxation, Reranking and Equivalence Scales (2001)
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Persistent link: https://EconPapers.repec.org/RePEc:nsr:niesrd:227

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