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Original Articles

Redistributive effect of Korea's income tax: equity decomposition

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Pages 195-198 | Published online: 20 Aug 2006

References

References

  • Aronson , R , Johnson , P and Lambert , P . 1994 . Redistribute effect and unequal income tax treatment . The Economic Journal , 104 : 262 – 70 .
  • Berliant MC Strauss RP 1985 The vertical and horizontal equity characteristics of the federal individual income tax Horizontal Equity, Uncertainty, and Economic Well-being (Eds) M. David and T. Smeeding University of Chicago Press Chicago
  • Kakwani , N . 1977 . Measurement of tax progressivity: an international comparison . The Economic Journal , 87 : 71 – 80 .
  • Kakwani , N . 1984 . On the measurement of tax progressivity and redistributive effect of taxes with application to horizontal and vertical equity . Advances in Econometrics , 3 : 149 – 68 .
  • Na S-L Hyun JK 1993 The Economic Effect of Tax and Transfer Policies in Korea, Korea Institute of Public Finance
  • Plotnick , RD . 1981 . A measure of horizontal inequity . Review of Economics and Statistics , 63 : 283 – 88 .
  • Schneider , F and Enste , D . 2000 . Shadow economies: size, causes, and consequences . Journal of Economic Literature , 38 : 77 – 114 .
  • Wagstaff A et al. 1999 Redistributive effect, progressivity and differential tax treatment: personal income taxes in twelve OECD countries Journal of Public Economics 72 73 98

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