ASSESSING TAX REFORMS. CRITICAL COMMENTS AND A PROPOSAL: THE LEVEL AND DISTANCE EFFECTS (*)

Autor:	Santiago Díaz de Sarralde Míguez, Jesús Ruiz-Huerta Carbonell
Předmět:	tax reforms inequality progressivity redistribution Kakwani index Reynolds-Smolensky Index
Popis:	In this paper we consider the standard set of instruments used in the evaluation of Fiscal System Reforms in terms of progressivity and redistribution. In this context we develop some critics (and options) on the interpretation of the results when both the revenue and the progressivity of the taxes are affected. In an attempt of overcoming the shortcuts observed, we propose alternative measures based on classic indicators (Kakwani and Reynolds-Smolensky Indexes) modifying them to distinguish between changes in the “level” of the tax and the “distance” among the different tax-payers (Level and Distance Effects).
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=od_______645::4f57f159563189791c85861840f01548 http://www.ief.es/documentos/recursos/publicaciones/papeles_trabajo/2006_03.pdf Zobrazit plný text záznamu