Redistributive Effect and the Progressivity of Taxes and Benefits: Evidence for the UK, 1977–2018
Nicolas Hérault and
Stephen Jenkins
No x6z7b, SocArXiv from Center for Open Science
Abstract:
We apply the Kakwani approach to decomposing redistributive effect into average rate, progressivity, and reranking components using yearly UK data covering 1977–2018. We examine cash and in-kind benefits, and direct and indirect taxes. In addition, we highlight an empirical implementation issue – the definition of the reference (‘pre-fisc’) distribution. Drawing on an innovative counterfactual approach, our empirical analysis shows that trends in the redistributive effect of cash benefits are largely associated with cyclical changes in average benefit rates. In contrast, trends in the redistributive effects of direct and indirect taxes are mostly associated with changes in progressivity. For in-kind benefits, changes in the average benefit rate and progressivity each played the major roles at different times. (Stone Center on Socio-Economic Inequality Working Paper)
Date: 2021-11-02
New Economics Papers: this item is included in nep-eur, nep-ltv and nep-pbe
References: View references in EconPapers View complete reference list from CitEc
Citations:
Downloads: (external link)
https://osf.io/download/6181425a7c342a05a220d440/
Related works:
Working Paper: Redistributive effect and the progressivity of taxes and benefits: evidence for the UK, 1977–2018 (2021) 
Working Paper: Redistributive effect and the progressivity of taxes and benefits: evidence for the UK, 1977–2018 (2021) 
Working Paper: Redistributive Effect and the Progressivity of Taxes and Benefits: Evidence for the UK, 1977-2018 (2021) 
Working Paper: Redistributive effect and the progressivity of taxes and benefits: evidence for the UK, 1977-2018 (2021) 
This item may be available elsewhere in EconPapers: Search for items with the same title.
Export reference: BibTeX
RIS (EndNote, ProCite, RefMan)
HTML/Text
Persistent link: https://EconPapers.repec.org/RePEc:osf:socarx:x6z7b
DOI: 10.31219/osf.io/x6z7b
Access Statistics for this paper
More papers in SocArXiv from Center for Open Science
Bibliographic data for series maintained by OSF ().