The Resource Horizontal inequity under a dual income tax system : principles and measurement
Horizontal inequity under a dual income tax system : principles and measurement
Resource Information
The item Horizontal inequity under a dual income tax system : principles and measurement represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Horizontal inequity under a dual income tax system : principles and measurement represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- Tax systems with separate taxation of wage and capital income, also called dual income tax systems, have gained relevance through the Mirrlees Review. Obviously, such tax systems are exposed to horizontal equity (HE) failures, or horizontal inequity (HI). HE and HI have a firm grip on assessment of fair tax policies, both from an academic point of view and in general public debate. The dual income tax system of Norway was modified by the tax reform of 2006 precisely because the previous schedule failed to deliver equal tax treatment of equals. This paper discusses the meaning and measurement of HI effects of dual income tax systems, and evaluates the development of HI for Norway over the time period 2000-2008 using microdata. A copula-based identification strategy efficiently establishes a framework for evaluations of HI over time. The dual income tax system and the early announcement of its impending revision during the period under examination created measurement problems which the authors had to account for by defining a new income concept for the empirical strategy. As expected, they find less HI in Norway after the reform of 2006
- Language
- eng
- Label
- Horizontal inequity under a dual income tax system : principles and measurement
- Title
- Horizontal inequity under a dual income tax system : principles and measurement
- Language
- eng
- Summary
- Tax systems with separate taxation of wage and capital income, also called dual income tax systems, have gained relevance through the Mirrlees Review. Obviously, such tax systems are exposed to horizontal equity (HE) failures, or horizontal inequity (HI). HE and HI have a firm grip on assessment of fair tax policies, both from an academic point of view and in general public debate. The dual income tax system of Norway was modified by the tax reform of 2006 precisely because the previous schedule failed to deliver equal tax treatment of equals. This paper discusses the meaning and measurement of HI effects of dual income tax systems, and evaluates the development of HI for Norway over the time period 2000-2008 using microdata. A copula-based identification strategy efficiently establishes a framework for evaluations of HI over time. The dual income tax system and the early announcement of its impending revision during the period under examination created measurement problems which the authors had to account for by defining a new income concept for the empirical strategy. As expected, they find less HI in Norway after the reform of 2006
- Citation source
- In: International tax and public finance. - Norwell. - Vol. 19 (2012), no. 5 ; p. 625-640
- http://library.link/vocab/creatorName
-
- Bo, E.E
- Lambert, P.J
- Thoresen, T.O
- Geographic coverage
- International
- Language note
- English
- http://library.link/vocab/subjectName
-
- dual income tax
- horizontal equity
- Label
- Horizontal inequity under a dual income tax system : principles and measurement
- Label
- Horizontal inequity under a dual income tax system : principles and measurement
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Horizontal-inequity-under-a-dual-income-tax/S_dUqA_aSIg/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Horizontal-inequity-under-a-dual-income-tax/S_dUqA_aSIg/">Horizontal inequity under a dual income tax system : principles and measurement</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
