REDISTRIBUTIVE EFFECT OF INCOME TAXATION: DECOMPOSING TAX BASE AND TAX RATES EFFECTS |
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| Authors: | Wilhelm Pfähler |
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| Institution: | Koblenz School of Corporate Management Heerstr. 52, D-5414 Vallendar, FRG |
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| Abstract: | This paper introduces Gini-based decomposition formulae for the redistributive effect of income taxation. It examines the interaction between and the relative significance of tax base and tax rate components in the final determination of the overall redistributive effect. The resulting formulae can readily be applied to available income and tax statistics. |
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