Income Tax Reform and Inequality: a Nonparametric Analysis  

Oleh:

Vijverberg, Chu-Ping C.

Jenis: Article from Journal - ilmiah internasional
Dalam koleksi: Public Finance Review vol. 31 no. 6 (Nov. 2003), page 601-622.
Topik: revenue-oriented tax reform; equity-oriented tax reform; Gini coefficient; nonparametric analysis; progressive income tax schedule
Fulltext: 601PFR316.pdf (110.26KB)

Isi artikel

Suppose the adoption of an income tax system bya government is guided bytwo objectives. The revenue objective requires that a sufficient amount of tax revenue should be collected. The equityobjective dictates that the disposable income should be distributed with a degree of inequalitythat is acceptable as a social consensus. The purpose of this article is, byusing nonparametric analysis, to evaluate the actual magnitude and direction of changes of a tax structure imposed byan objective-oriented tax reform. 1990 census data of the U.S. are used. The analysis is applied to the United States as a whole and the 50 states individually.Finally, given the tax receipts and equity level of the current tax schedule, an equivalent flat tax structure is derived.

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