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- Title
Base independence in the analysis of tax policy effects: with an application to Norway 1992–2004.
- Authors
Lambert, Peter J.; Thoresen, Thor O.
- Abstract
The analysis contrasts results of two recently expounded microlevel data approaches to derive robust intertemporal characterizations of redistributional effects of income tax schedules; the fixed-income procedure of Kasten et al. (Tax progressivity and Income Inequality, Cambridge University Press, ) and the transplant-and-compare method of Dardanoni and Lambert (J. Public Econ. 86:99–122, ). Our study is normative in that the Blackorby and Donaldson (Can. J. Econ. 17:683–694, ) index of tax progressivity is employed. This enables contributions from vertical redistribution and horizontal inequity also to be assessed, using for the latter one classical measure and one no reranking measure. When the competing methodologies are applied to Norwegian data for 1992–2004, their respective strengths and weaknesses are revealed. The transplant-and-compare procedure is found to have a number of advantages.
- Subjects
NORWAY; FISCAL policy; TAXATION; FIXED incomes; INCOME averaging; LABOR market
- Publication
International Tax & Public Finance, 2009, Vol 16, Issue 2, p219
- ISSN
0927-5940
- Publication type
Article
- DOI
10.1007/s10797-008-9067-y