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A New Measurement of Tax Progressivity
https://iuj.repo.nii.ac.jp/records/382
https://iuj.repo.nii.ac.jp/records/38203dc4241-930c-44a8-918f-9ca0cc64898d
| 名前 / ファイル | ライセンス | アクション |
|---|---|---|
EMS_2006_09 (230.3 kB)
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| Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
|---|---|---|---|---|---|---|
| 公開日 | 2006-05-01 | |||||
| タイトル | ||||||
| タイトル | A New Measurement of Tax Progressivity | |||||
| タイトル | ||||||
| タイトル | A New Measurement of Tax Progressivity | |||||
| 言語 | en | |||||
| 言語 | ||||||
| 言語 | eng | |||||
| 資源タイプ | ||||||
| 資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||
| 資源タイプ | departmental bulletin paper | |||||
| 著者 |
柿中, 真
× 柿中, 真× Pereira, Rodrigo M.× Kakinaka, Makoto× Pereira, Rodrigo M. |
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| 抄録 | ||||||
| 内容記述タイプ | Abstract | |||||
| 内容記述 | There have been some studies on the measurement of tax progressivity since the innovative works of Suits (1977) and Kakwani (1977). These measurements essentially rely on the idea of the Lorenz distribution of income and tax burden and the Gini concentration of inequality. Instead of such a traditional idea, this paper proposes a new measure of tax progressivity based on the relative volatility of tax revenue vis-a-vis income. The advantage of our approach is to make it possible to assess the degree of tax progressivity and to do international comparisons without any specific information about the distribution of the income and tax burden. All we need is macro data, which is a lot easier to obtain than micro data. This paper also discusses some international comparisons using the new measurement. | |||||
| 書誌情報 |
en : Economics & Management Series 発行日 2006-05-01 |
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