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Volumn 41, Issue 3-5, 1997, Pages 599-608

Is redistribution through indirect taxes equitable?

Author keywords

Horizontal inequality; Indirect taxes; Microsimulation models; Vertical redistribution

Indexed keywords


EID: 0012426738     PISSN: 00142921     EISSN: None     Source Type: Journal    
DOI: 10.1016/S0014-2921(97)00007-X     Document Type: Article
Times cited : (9)

References (8)
  • 1
    • 0002661989 scopus 로고
    • The design of tax structure: Direct versus indirect taxation
    • Atkinson, A. and J. Stiglitz, 1976, The design of tax structure: Direct versus indirect taxation, Journal of Public Economics 6, 55-75.
    • (1976) Journal of Public Economics , vol.6 , pp. 55-75
    • Atkinson, A.1    Stiglitz, J.2
  • 2
    • 0042390798 scopus 로고
    • A microsimulation model for Belgian indirect taxes with a carbon/energy tax illustration for Belgium
    • Decoster, A., 1995, A microsimulation model for Belgian indirect taxes with a carbon/energy tax illustration for Belgium, Tijdschrift voor Economie en Management 40, 133-156.
    • (1995) Tijdschrift Voor Economie en Management , vol.40 , pp. 133-156
    • Decoster, A.1
  • 3
    • 0041388628 scopus 로고    scopus 로고
    • Horizontal neutrality and vertical redistribution with indirect taxes
    • S. Zandvakili, ed., forthcoming
    • Decoster, A., E. Schokkaert and G. Van Camp, 1997, Horizontal neutrality and vertical redistribution with indirect taxes, in: S. Zandvakili, ed., Taxation and inequality, forthcoming.
    • (1997) Taxation and Inequality
    • Decoster, A.1    Schokkaert, E.2    Van Camp, G.3
  • 4
    • 0039230216 scopus 로고
    • Equality and responsibility
    • Fleurbaey, M., 1995, Equality and responsibility, European Economic Review 39, 683-689.
    • (1995) European Economic Review , vol.39 , pp. 683-689
    • Fleurbaey, M.1
  • 5
    • 0041889497 scopus 로고
    • Vertical equity and horizontal inequity: A new approach to measurement
    • Institute for Fiscal Studies, London
    • Kakwani, N.C. and P. Lambert, 1995, Vertical equity and horizontal inequity: A new approach to measurement, IFS working paper series W95/2 (Institute for Fiscal Studies, London).
    • (1995) IFS Working Paper Series W95/2
    • Kakwani, N.C.1    Lambert, P.2
  • 8
    • 0002274125 scopus 로고
    • On the progressivity of commodity taxation
    • W. Eichhorn, ed., Springer-Verlag, Berlin
    • Yitzhaki, S., 1994, On the progressivity of commodity taxation, In: W. Eichhorn, ed., Models and measurement of welfare and inequality (Springer-Verlag, Berlin) 448-466.
    • (1994) Models and Measurement of Welfare and Inequality , pp. 448-466
    • Yitzhaki, S.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.