TY - JOUR
T1 - Measurement of redistributive effect of tax rates from a longitudinal perspective
T2 - an application of the fixed taxable income approach
AU - Miyazaki, Takeshi
PY - 2016/5/23
Y1 - 2016/5/23
N2 - 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.
AB - 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.
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U2 - 10.1080/13504851.2015.1090542
DO - 10.1080/13504851.2015.1090542
M3 - Article
AN - SCOPUS:84960294596
VL - 23
SP - 588
EP - 591
JO - Applied Economics Letters
JF - Applied Economics Letters
SN - 1350-4851
IS - 8
ER -