Measurement of redistributive effect of tax rates from a longitudinal perspective: an application of the fixed taxable income approach

Research output: Contribution to journalArticlepeer-review

Abstract

ABSTRACT: The primary objective of this article is to explore how the redistributive effects of tax rate change when using the fixed taxable income approach – where tax rates for each year in a period are applied to taxable income for a base year to calculate rate effects – instead of using an existing procedure to compute the rate effects. Standard rate effects are found to differ considerably from those calculated using the fixed taxable income approach in terms of both level and longitudinal trend.

Original languageEnglish
Pages (from-to)588-591
Number of pages4
JournalApplied Economics Letters
Volume23
Issue number8
DOIs
Publication statusPublished - May 23 2016

All Science Journal Classification (ASJC) codes

  • Economics and Econometrics

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