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http://dspace.mediu.edu.my:8181/xmlui/handle/10261/1902Full metadata record
| DC Field | Value | Language |
|---|---|---|
| dc.creator | Duclos, Jean-Yves | - |
| dc.creator | Jalbert, Vincent | - |
| dc.creator | Araar, Abdelkrim | - |
| dc.date | 2007-11-06T10:29:05Z | - |
| dc.date | 2007-11-06T10:29:05Z | - |
| dc.date | 2001-06-24 | - |
| dc.date.accessioned | 2017-01-31T00:58:09Z | - |
| dc.date.available | 2017-01-31T00:58:09Z | - |
| dc.identifier | http://hdl.handle.net/10261/1902 | - |
| dc.identifier.uri | http://dspace.mediu.edu.my:8181/xmlui/handle/10261/1902 | - |
| dc.description | The last 20 years have seen a significant evolution in the literature on horizontal inequity (HI) and have generated two major and "rival" methodological strands, namely, classical HI and reranking. We propose in this paper a class of ethically flexible tools that integrate these two strands. This is achieved using a measure of inequality that merges the well-known Gini coefficient and Atkinson indices, and that allows a decomposition of the total redistributive effect of taxes and transfers in a vertical equity effect and a loss of redistribution due to either classical HI or reranking. An inequality-change approach and a money-metric cost-of-inequality approach are developed. The latter approach makes aggregate classical HI decomposable across groups. As in recent work, equals are identified through a nonparametric estimation of the joint density of gross and net incomes. An illustration using Canadian data from 1981 to 1994 shows a substantial, and increasing, robust erosion of redistribution attributable both to classical HI and to reranking, but does not reveal which of reranking or classical HI is more important since this requires a judgement that is fundamentally normative in nature. | - |
| dc.description | This research was supported, in part, by grants from the Social Sciences and Humanities Research Council of Canada and from the Fonds FCAR of the Province of Québec. | - |
| dc.language | eng | - |
| dc.relation | UFAE and IAE Working Papers | - |
| dc.relation | 478.01 | - |
| dc.rights | openAccess | - |
| dc.subject | Horizontal inequity | - |
| dc.subject | Reranking | - |
| dc.subject | Tax equity | - |
| dc.subject | Inequality | - |
| dc.subject | Canadian tax system | - |
| dc.title | Classical Horizontal Inequity and Reranking: an Integrated Approach | - |
| dc.type | Documento de trabajo | - |
| Appears in Collections: | Digital Csic | |
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