Measuring the Redistributive Capacity of Tax Policies

Charles Vellutini

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Economic and Fiscal Studies Income, Poverty, and Inequality Corporate Taxation and Avoidance

Abstract

This paper presents a novel technique to measure and compare the redistributive capacity of observed tax (or transfer) policies. The technique is based on income distribution simulations and controls for differences in pre-tax income distributions. It assumes that the only information on the pre-tax distribution available in each country-year is the Gini coefficient and the mean (GDP per capita). We illustrate the technique with an application to the personal income tax, using a dataset of 108 countries over the 2007-2018 period.

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References

2003Statistical Size Distributions in Economics and Actuarial Sciences 2020Measuring Income Inequality Across Countries and Over Time: The Standardized World Income Inequality Database 1977Measurement of Tax Progressivity: An International Comparison 1948Income Tax Progression, 1929-48 2004Growing public – social spending and economic growth since the eighteenth century 1977Measurement of Tax Progressivity 1992Rising Inequality? Changes in the Distribution of Income and Consumption in the 1980s 2000Chapter 11 The distribution of wealth

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