The Redistributive Effect of Direct Taxes: An International Comparison of Six LIS Countries

Uses LIS microdata to construct Lorenz-type curves in order to make ordinal comparisons of tax two types of progressivity 'residual' and 'liability'. This analysis is applied to investigate the redistributive effect of direct taxes in six countries.

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Year of publication:	1993
Authors:	Bishop, John ; Chow, Victor ; Formby, John
Publisher:	Luxembourg : Luxembourg Income Study (LIS)

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Series:	LIS Working Paper Series ; 93
Type of publication:	Book / Working Paper
Type of publication (narrower categories):	Working Paper
Language:	English
Other identifiers:	hdl:10419/160765 [Handle] RePEc:lis:liswps:93 [RePEc]
Source:	EconStor

Persistent link: https://www.econbiz.de/10011652819