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Applied Economics Letters Volume 23, 2016 - Issue 8
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Original Articles

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

Takeshi MiyazakiDepartment of Economics, Kyushu University, Fukuoka, JapanCorrespondence[email protected]
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Pages 588-591 | Published online: 22 Sep 2015

References

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  • Wagstaff, A., E. Van Doorslaer, H. Van Der Burg, S. Calonge, T. Christiansen, G. Citoni, U.-G. Gerdtham, et al. 1999. “Redistributive Effect, Progressivity and Differential Tax Treatment: Personal Income Taxes in Twelve OECD Countries.” Journal of Public Economics 72 (1): 73–98. doi:10.1016/S0047-2727(98)00085-1.
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