Pregled bibliografske jedinice broj: 347497
Redistribution, horizontal inequity, and reranking: how to measure them properly
Redistribution, horizontal inequity, and reranking: how to measure them properly // Public finance review, 36 (2008), 5; 563-587 doi:10.1177/1091142107308295 (međunarodna recenzija, članak, znanstveni)
CROSBI ID: 347497 Za ispravke kontaktirajte CROSBI podršku putem web obrasca
Naslov
Redistribution, horizontal inequity, and reranking: how to measure them properly
Autori
Urban, Ivica ; Lambert, Peter J.
Izvornik
Public finance review (1091-1421) 36
(2008), 5;
563-587
Vrsta, podvrsta i kategorija rada
Radovi u časopisima, članak, znanstveni
Ključne riječi
redistributive effect ; vertical equity ; horizontal inequity ; reranking
Sažetak
The decomposition of the Gini-based index of redistributive effect of an income tax into vertical, horizontal, and reranking contributions according to the model of Aronson, Johnson, and Lambert (AJL) is revisited. When close equals groups are used, rather than the exact equals groups on which the model is predicated, problems arise. A new measurement system is proposed, in which three distinct forms of reranking are disentangled and the vertical and horizontal contributions are redefined. Other approaches to measuring equity in tax systems are set in context. Findings are briefly applied to Croatian data, and recommendations for users of the AJL methodology are given.
Izvorni jezik
Engleski
Znanstvena područja
Ekonomija
POVEZANOST RADA
Projekti:
172-0000000-1563 - Konvergencija ili divergencija socijalne politike: usporedba EU i Hrvatske (Bejaković, Predrag, MZOS ) ( CroRIS)
Ustanove:
Institut za javne financije, Zagreb
Profili:
Ivica Urban
(autor)
Citiraj ovu publikaciju:
Časopis indeksira:
- Web of Science Core Collection (WoSCC)
- Emerging Sources Citation Index (ESCI)
- Scopus
- EconLit
