Analytic Foundations: Measuring the Redistributive Impact of Taxes and Transfers
Ali Enami (),
Nora Lustig () and
Rodrigo Aranda Balcazar ()
No 25, Commitment to Equity (CEQ) Working Paper Series from Tulane University, Department of Economics
This paper provides a theoretical foundation for analyzing the redistributive effect of taxes and transfers for the case in which the ranking of individuals by pre-fiscal income remains unchanged. We show that in a world with more than a single fiscal instrument, the simple rule that progressive taxes or transfers are always equalizing not necessarily holds, and offer alternative rules that survive a theoretical scrutiny. In particular, we show that the sign of the marginal contribution unambiguously predicts whether a tax or a transfer is equalizing or not.
New Economics Papers: this item is included in nep-lam, nep-ltv and nep-pbe
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (11) Track citations by RSS feed
Published in Commitment to Equity, November 2016, pages 1-72
Downloads: (external link)
http://repec.tulane.edu/RePEc/ceq/ceq25.pdf First version, 2016 (application/pdf)
This item may be available elsewhere in EconPapers: Search for items with the same title.
Export reference: BibTeX
RIS (EndNote, ProCite, RefMan)
Persistent link: https://EconPapers.repec.org/RePEc:tul:ceqwps:25
Access Statistics for this paper
More papers in Commitment to Equity (CEQ) Working Paper Series from Tulane University, Department of Economics Contact information at EDIRC.
Bibliographic data for series maintained by Nora Lustig ().