Rethinking the Pfähler–Lambert decomposition to analyse real-world personal income taxes
Rethinking the Pfähler–Lambert decomposition to analyse real-world personal income taxes
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重新思考 Pfähler-Lambert 分解以分析现实世界的个人所得税
DOI：
10.1007/s10797-014-9316-1
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发表时间：
2014
期刊：
影响因子：
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通讯作者：
María Carmen Rodado
中科院分区：
文献类型：
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作者：
Jorge Onrubia;Fidel Picos;María Carmen Rodado
我们对Pfähler（Bull Econ Res 42：121-129，1990）和Lambert（The Distribution and Recreation of Income，1st edn，1989，The Distribution and Recreation of Income，3rd edn，2001）的分解方法进行了概括和调整，旨在评估个人所得税的再分配效应。特别是，我们将该方法推广到几个扣除，津贴，时间表或税收抵免，使其适合现实世界的复杂税收结构，特别是双重所得税。此外，我们避免了测量部分再分配效应的顺序性问题，并考虑了与收入无关的税收待遇的重新排序效应。最后，我们通过对2007年西班牙个人所得税进行实证分析，说明了该方法的实用性，这意味着从准全面的半双重所得税的转变。
We provide a generalization and adaptation of the decomposition methodology by Pfähler (Bull Econ Res 42: 121–129, 1990) and Lambert (The distribution and redistribution of income, 1st edn, 1989, The distribution and redistribution of income, 3rd edn, 2001), designed to assess the redistributive effect of personal income taxation. In particular, we generalize the methodology to several deductions, allowances, schedules or tax credits, making it suitable for real-world complex tax structures, especially dual income taxes. Additionally, we avoid the problem of sequentiality on the measurement of partial redistributive effects and also take into account the re-ranking effects of tax treatments not related to income. Finally we illustrate the utility of the methodology by carrying out an empirical analysis for the 2007 Spanish Personal Income Tax, which meant a shift from a quasi-comprehensive to a semi-dual income tax.