Redistributive effects in a dual income tax system
Redistributive effects in a dual income tax system
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双重所得税制度中的再分配效应
DOI：
10.1628/001522113x666917
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发表时间：
2013
期刊：
影响因子：
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通讯作者：
Arnaldur Sölvi Kristjánsson
中科院分区：
文献类型：
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作者：
Arnaldur Sölvi Kristjánsson
双重所得税的公平性问题在经济学领域一直被忽视。由于双重所得税需要不同的建模比一个全面的本文首先提供了一个定量框架来衡量再分配效应，事实证明，这涉及直接和间接的影响。横向不平等和重新排名的影响也被纳入分解分析。这一方法适用于现有的收入和税收统计数据。其次，介绍了税收参数变化的部分影响;它们通过直接和间接影响来传递;并且并不总是简单的。
Equity issues of the dual income tax have been left aside in the field of economics. Since a dual income tax needs different modelling than a comprehensive one this paper offers firstly a quantitative framework to measure redistributive effects; it turns out that this involves both direct and indirect effects. The effects of horizontal inequity and re-ranking are also incorporated into the decomposition analysis. The approach is applicable using available income and tax statistics. Secondly, partial effects of changes in tax parameters are presented; they are channelled through the direct and indirect effects; and are not always straightforward.