A non-parametric decomposition of redistribution into vertical and horizontal components
| dc.contributor.author | Perrote Coste, Irene | |
| dc.contributor.author | Rodríguez Hernández, Juan Gabriel | |
| dc.contributor.author | Salas del Mármol, Rafael | |
| dc.date.accessioned | 2023-06-21T01:42:59Z | |
| dc.date.available | 2023-06-21T01:42:59Z | |
| dc.date.issued | 2001 | |
| dc.description | JEL Classification: H23, D63, D31 and C14. | |
| dc.description.abstract | We apply non-parametric methods to construct an index to measure horizontal inequity (HI). The index tackles the problem of arbitrary definition of similar individuals, and has important normative properties: HI is measured by the distance between the Lorenz curves of estimated and actual post-tax income distribution. This incorporates an ordinal view of HI. Moreover, the total effect of a tax system can be decomposed into welfare gain due to income redistribution free of HI and welfare loss due to HI. Indices such as in Aronson et al. (1994) and Lambert and Ramos (1997) can be seen as particular cases. | |
| dc.description.department | Decanato | |
| dc.description.faculty | Fac. de Ciencias Económicas y Empresariales | |
| dc.description.refereed | TRUE | |
| dc.description.status | pub | |
| dc.eprint.id | https://eprints.ucm.es/id/eprint/6731 | |
| dc.identifier.doi | b18399290 | |
| dc.identifier.issn | 2255-5471 | |
| dc.identifier.relatedurl | http://www.ucm.es/centros/webs/fccee/ | |
| dc.identifier.relatedurl | https://economicasyempresariales.ucm.es/working-papers-ccee | |
| dc.identifier.uri | https://hdl.handle.net/20.500.14352/64406 | |
| dc.issue.number | 07 | |
| dc.language.iso | eng | |
| dc.page.total | 21 | |
| dc.publication.place | Madrid | |
| dc.publisher | Facultad de Ciencias Económicas y Empresariales. Decanato | |
| dc.relation.ispartofseries | Documentos de Trabajo de la Facultad de Ciencias Económicas y Empresariales | |
| dc.rights | Atribución-NoComercial-CompartirIgual 3.0 España | |
| dc.rights.accessRights | open access | |
| dc.rights.uri | https://creativecommons.org/licenses/by-nc-sa/3.0/es/ | |
| dc.subject.keyword | Modelos econométricos | |
| dc.subject.keyword | Vertical redistribution | |
| dc.subject.keyword | Horizontal inequity | |
| dc.subject.keyword | Social-welfare and nonparametric. estimation. | |
| dc.subject.ucm | Econometría (Economía) | |
| dc.subject.unesco | 5302 Econometría | |
| dc.title | A non-parametric decomposition of redistribution into vertical and horizontal components | |
| dc.type | technical report | |
| dc.volume.number | 2001 | |
| dcterms.references | Aronson, R., Johnson P. and P. J. Lambert (1994), “Redistributive Effect and Unequal Income Tax Treatment in the U.K.”. Economic Journal, 104, 262-270. Atkinson, A. B. (1970), “On the Measurement of Inequality”. Journal of Economic Theory, 2, 244-263. Atkinson, A.B. (1980), “Horizontal Equity and the distribution of the Tax Burden”, in H. J. Aaron and M. J. Boskin (eds). The Economics of Taxation, Washington D.C.: Brookings Institution, 244-263. Berliant, M. C., and P. Strauss (1983), “Measuring the Distribution of Personal Income Taxes”, in What role for the Government? Lessons from Policy Research. Zeckhauser, R., Leebaert, D. eds., Duke University Press, Durham N.C. Camarero R., Herrero O. and I. Zubiri (1993), “Medición de la inequidad horizontal: teoría y una aplicación al caso de Vizcaya”. Investigaciones Económicas, XVII (2), 333-362. Dasgupta P., Sen A. and D. Starret (1973), “Notes on the Measurement of Inequality”. Journal of Economic Theory 6, 180-187. Duclos J. Y. (1993), “Progressivity, Redistribution and Equity, with applications to 1985 Britain”. Public Finance, 48, 350-365. Duclos, J. Y. and Lambert P.(2000), “A Normative and Statistical Approach to Measuring Classical Horizontal Inequity”. The Canadian Journal of Economics. Feldstein M. (1976), “ On the theory of Tax Reform”. Journal of Public Economics, 6, 77-104. Härdle W. (1990), Applied Nonparametric Regression. Cambridge University Press. King M. (1983), "An index of inequality: with Applications to Horizontal Equity and Social Mobility”. Econometrica, 51, 99-115. Jenkins, S.P. (1988), “Empirical Measurement of Horizontal Inequity”. Journal of Public Economics. 37, 305-329. Jenkins, S.P. and Lambert P. (1999), “Horizontal Inequity measurement: a basic reassessment” in Silber J. (Eds) Handbook on Income Inequality Measurement. Kluwer Academic Publishers. Lambert P. and Parker S.C. (1997), “Testing for Horizontal Inequity Econometrically”. Institute for fiscal Studies Working Paper Series 97/18. Lambert P. and Ramos X. (1997), “Vertical redistribution and horizontal inequity”. International Tax and Public Finance, 4, 25-37. Pazos M., Rabadán I. and R. Salas (1995), “La desigualdad horizontal en el impuesto sobre la renta de las personas físicas”. Revista de Economía Aplicada, 9, 5-20. Plotnick R. (1981), “A Measure of Horizontal Inequity”. The Review of Economics and Statistics, 63, 283-288. Rodríguez J.G. and Salas R. (2001), “A Bistochastic Nonparametric Estimator”. Mimeo. Tukey, J. W. (1947), “Non-parametric estimation II. Statistically equivallent blocks and tolerance regions. The continuous case”. Annals of Mathematical Statistics, 18, 529-39. | |
| dspace.entity.type | Publication | |
| relation.isAuthorOfPublication | 8b71bf02-1418-4fff-a4ad-96dd3da66cda | |
| relation.isAuthorOfPublication.latestForDiscovery | 8b71bf02-1418-4fff-a4ad-96dd3da66cda |
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