| 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 |
|