Object

Title: The identification of the bandwidth for the potential redistribution index evaluation

Creator:

Mazurek, Edyta

Description:

Argumenta Oeconomica, 2012, Nr 2 (29), s. 53-76

Abstrakt:

A decomposition of actual redistributive effect was proposed by Aronson Johnson and Lambert in 1992, in order to evaluate the potential redistributive effect. However this decomposition is not univocally determined, but as it can be calculated after having gathered incomes into groups of "close" equals, de facto it depends on the bandwidth chosen to split the income parade into contiguous income groups; this means that the bandwidth has to be chosen according to proper criteria: Van de Ven, Creedy, Lambert (VCL criterion) propose to choose the bandwidths where potential redistributive indexes are maxima. However the literature proposes more than one index to measure the potential redistribution of a tax system and the maxima associated to each of them do not necessarily coincide and, moreover, they do not generally show a regular sequence of values leading to the global maxima. The main aim of this paper is to contribute to the problem of defining a proper bandwidth which can split the income parade into close equal groups: VCL criterion is considered together with a minimum criterion recently proposed by Vernizzi and Pellegino (VP criterion). Empirical evidence is obtained by a data set of incomes and taxes collected by two Lower-Silesian revenue offices. The analyses were conducted by the author's own programmes written in the "R" language

Publisher:

Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu

Place of publication:

Wrocław

Date:

2012

Resource Type:

artykuł

Resource Identifier:

oai:dbc.wroc.pl:35570

Language:

eng

Relation:

Argumenta Oeconomica, 2012, Nr 2 (29)

Rights:

Wszystkie prawa zastrzeżone (Copyright)

Access Rights:

Dla wszystkich w zakresie dozwolonego użytku

Location:

Uniwersytet Ekonomiczny we Wrocławiu

Group publication title:

Argumenta Oeconomica

Format:

application/pdf

Object collections:

Last modified:

May 26, 2022

In our library since:

Nov 30, 2016

Number of object content hits:

46

Number of object content views in PDF format

41

All available object's versions:

https://www.dbc.wroc.pl/publication/39056

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