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Measuring distributional effects of fiscal reforms

Andreas Peichl () and Richard Ochmann

No 06-9, FiFo Discussion Papers - Finanzwissenschaftliche Diskussionsbeiträge from University of Cologne, FiFo Institute for Public Economics

Abstract: The purpose of this paper is to provide an overview of how to analyse the distributional effects of fiscal reforms. Thereby, distributional effects shall be differentiated by four subconcepts, i.e. 1.) the traditional concept of inequality, 2.) the rather novel concept of polarisation, 3.) the concept of progression in taxation, and 4.) the concepts of income poverty and richness. The concept of inequality and the concept of income poverty are the by far most widely applied concepts in empirical analyses, probably since they appear to be the most transparent ones in their structure as well as the most controversial ones in political affairs. However, the concepts of richness, polarisation and progression in taxation shall additionally be subject of this analysis, since they appear to be useful devices on the course of analysing cause and effect of the other two concepts.

Keywords: Inequality; polarisation; progression; poverty; richness (search for similar items in EconPapers)
JEL-codes: D3 H2 J22 (search for similar items in EconPapers)
Date: 2006
New Economics Papers: this item is included in nep-pbe
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