Analysing the effects of tax-benefit reforms on income distribution: A decomposition approach

Journal of Economic Inequality

Volumn 8, Issue 1, 2010, Pages 1-21

  Bargain, Olivier ^a   Callan, Tim ^b  

^a UNIVERSITY COLLEGE DUBLIN   (Ireland)

^b ECONOMIC AND SOCIAL RESEARCH INSTITUTE   (Ireland)

Author keywords

Decomposition; Inequality; Microsimulation; Poverty; Tax benefit policy

Indexed keywords

EID: 77952879450     PISSN: 15691721     EISSN: 15738701     Source Type: Journal    
DOI: 10.1007/s10888-008-9101-4     Document Type: Article

References (39)

1. Atkinson, A. B., Cantillon, B., Marlier, E. Nolan, B.: Social Indicators: the EU and Social Inclusion. Oxford: Oxford University Press (2002).
2. Atkinson, A. B.: EUROMOD and the development of EU Social Policy. EUROMOD Working Paper 1/05 (2005).
3. Bargain, O.: Aides au retour à l'emploi et activité des femmes en couple. Revue de l'OFCE, 88, 59-88 (2004).
4. Bargain, O., Terraz, I.: Evaluation et mise en perspective des effets incitatifs et redistributifs de la Prime pour l'Emploi. Economie et Prévision, 160/161, 121-149 (2003).
5. Bargain, O., Orsini, K.: In-work policies in Europe: killing two birds with one stone. Labour Econ. 13, 667-697 (2006).
6. Bourguignon, F., Spadaro, A.: Microsimulation as a tool for evaluating redistribution policies. J. Econ. Inequal. 4(1), 77-106 (2006).
7. Brewer, M., Goodman, A., Myck, M., Shaw, J., Shephard, A.: Poverty and inequality in Britain: 2004. Institute for Fiscal Studies, Commentary paper 96 (2004).
8. Callan, T., O'Donoghue, C., O'Neill, C.: Simulating Welfare and Income TaxChanges: The ESRI Tax-Benefit Model. ESRI, Dublin (1996).
9. Callan, T., Coleman, K., Walsh, J. R.: Assessing the impact of tax-transfer policy changes on poverty: methodological issues and some European evidence. In: Bargain O. (ed.) Microsimulation in Action: Policy Analysis in Europe Using EUROMOD, Research in Labor Economics, 25. Elsevier, North-Holland (2006).
10. Callan, T., van Soest, A., Walsh, J. R.: Tax structure and female labour market participation: evidence from Ireland. IZA Working Paper No. 3090 (2007).
11. CERC: La France en transition: 1993-2005. Rapport 7, La Documentation Francaise (2006).
12. Chantreuil, F., Trannoy, A.: Inequality Decomposition Values. Mimeo, Université de Cergy-Pointoise (1997).
13. Clark, T., Leicester, A.: Inequality and two decades of British tax and benefit reforms. Fisc. Stud. 25(2), 129-158 (2004).
14. Creedy, J., Kalb, G., Scutella, R.: Income distribution in discrete hours behavioural microsimulation models: an illustration. J. Econ. Ineq. 4, 57-76 (2006).
15. Danziger, S.: Do working wives increase family income inequality? J. Hum. Resour. 15, 444-451 (1980).
16. Dardanoni, V., Lambert, P. J.: Progressivity comparisons. J. Public Econ. 86, 99-122 (2002).
17. Dennis, I., Guio, A.-C.: Poverty and Social Exclusion in the EU after Laeken-part 1. Statistics in Focus Theme 3 8/2003, Eurostat (2003).
18. Demailly, D., Raynaud, E.: Vue d'ensemble: Revenus et pauvretés depuis 1996. In: Les Revenus et le Patrimoine des Ménages, INSEE (2006).
19. Förster, M., Mira d'Ercole, M.: Income distribution and poverty in OECD countries in the second half of the 1990s. OECD Social, Employment and Migration Working, Papers, 22 (2005).
20. Hancock, R., Pudney, S., Sutherland, H.: Using econometric models of benefit take-up by British pensioners in microsimulation models. ISER Working Paper (2003).
21. Immervoll, H.: Falling up the stairs. An exploration of the effects of "bracket creep" on household incomes. Rev. Income Wealth 51(1), 37-62 (2005).
22. Immervoll, H., Levy, H., Lietz, C., Mantovani, D., Sutherland, H.: The sensitivity of poverty rates to macro-level changes in the European Union. Camb. J. Econ. 30, 181-199 (2006).
23. Jenkins, S. P.: Accounting for inequality trends: decomposition analyses for the UK, 1971-86. Economica 62(245), 29-63 (1995).
24. Jenkins, S., van Kerm, P.: Accounting for income distribution trends: a density function decomposition approach. J. Econ. Ineq. 3(1), 43-61 (2005).
25. Kolenikov, S., Shorrocks, A.: A decomposition analysis of regional poverty in Russia. Rev. Income Wealth 9(1), 25-46 (2005).
26. Lambert, P. J., Pfähler, W.: Income tax progression and redistributive effect: the influence of changes in pre-tax income distribution. Public Finance 47, 1-16 (1992).
27. Laroque, G., Salanié, B.: Labor market institutions and employment in France. J. Appl. Econ. 17(1), 25-48 (2002).
28. Lerman, R. I., Yitzhaki, S.: Income inequality effects by income source: a new approach and applications to the United States. Rev. Econ. Stat. 67(1), 151-156 (1985).
29. Mantovani, D., Sutherland, H.: Social indicator and other income statistics using the Euromod baseline: a comparison with Eurostat and national statistics. Euromod Working Paper, EM1/03 (2003).
30. Milanovic, B.: Comment on income tax progression and redistributive effect: the influence of changes in the pre-tax income distribution. Public Finance 49, 126-133 (1994).
31. Mitrusi, A., Poterba, J. M.: The distribution of payroll and income tax burdens, 1979-1999. Natl. Tax J. 53 765-794 (2000).
32. Musgrave, R. A., Thin, T.: Income tax progression 1929-1948. J. Polit. Econ. 56, 498-514 (1948).
33. Nolan, B., Maitre, B.: A comparative perspective on trends in income inequality in Ireland. Econ. Soc. Rev. 31(4), 329-51 (2000).
34. Riihelä, M., Sullström, R., Suoniemi, I., Tuomala, M.: Recent trends in inequality in Finland. Labour institute for economic research, discussion paper 183 (2002).
35. Shorrocks, A. F.: Inequality decomposition by factor component. Econometrica 50, 193-211 (1982).
36. Shorrocks, A. F.: Decomposition Procedures for Distributional Analysis: A Unified Framework Based on the Shapley Value. University of Essex and Institute for Fiscal Studies, Wivenhoe Park (1999).
37. Silber, J.: Income distribution, tax structure and the measurement of tax progressivity. Public Finan. Q. 22(1), 86-102 (1994).
38. Sutherland, H.: Final report EUROMOD: an integrated European tax-benefit model. EUROMOD working paper EM9/01 (2001).
39. Thoresen, T. O.: Reduced tax progressivity in Norway in the nineties: The effect from tax changes. Int. Tax Public Financ. 11, 487-506 (2004).