Pregled bibliografske jedinice broj: 590013
Implementation Issues in the Duclos–Jalbert–Araar Decomposition of Redistributive Effect
Implementation Issues in the Duclos–Jalbert–Araar Decomposition of Redistributive Effect // Public finance review, 41 (2013), 1; 121-143 doi:10.1177/1091142112452777 (međunarodna recenzija, članak, znanstveni)
CROSBI ID: 590013 Za ispravke kontaktirajte CROSBI podršku putem web obrasca
Naslov
Implementation Issues in the Duclos–Jalbert–Araar Decomposition of Redistributive Effect
Autori
Urban, Ivica
Izvornik
Public finance review (1091-1421) 41
(2013), 1;
121-143
Vrsta, podvrsta i kategorija rada
Radovi u časopisima, članak, znanstveni
Ključne riječi
redistributive effect ; vertical equity ; horizontal inequity ; pre-fiscal equals
Sažetak
Models decomposing the redistributive effect of fiscal systems into vertical and horizontal effects are extensively used by practitioners. The Duclos, Jalbert, and Araar’s model, despite its advantages, has not yet been widely employed in empirical research, possibly due to a relatively challenging implementation procedure that involves the estimation of expected post- fiscal incomes. To override these difficulties, the designers of the software DAD have incorporated a module for implementation of the model. However, the application of this module on Croatian tax-benefit system data revealed certain inaccuracies in the results. Carefully unfolding the calculation and estimation procedures needed for implementation of the model, this article instructs practitioners on how to correctly apply the model and helps DAD designers improve their module.
Izvorni jezik
Engleski
Znanstvena područja
Ekonomija
Citiraj ovu publikaciju:
Časopis indeksira:
- Web of Science Core Collection (WoSCC)
- Emerging Sources Citation Index (ESCI)
- Scopus
- EconLit
Uključenost u ostale bibliografske baze podataka::
- Sociological Abstracts
