Search Results - subject:"common base"

A common base answer to "Which country is most redistributive?"

Lambert, Peter J.; Nesbakken, Runa; Thoresen, Thor O. - 2015

Lambert (2002), which provides a tax progressivity ordering of schedules according to a common base. This paper shows how the …

Persistent link: https://www.econbiz.de/10011968581

Distributional benchmarking in tax policy evaluations

Thoresen, Thor O.; Jia, Zhiyang; Lambert, Peter J. - 2013

Given an objective to exploit cross-sectional micro data to evaluate the distributional effects of tax policies over a time period, the practitioner of public economics will find that the relevant literature offers a wide variety of empirical approaches. For example, studies vary with respect to...

Persistent link: https://www.econbiz.de/10011968535

Distributional benchmarking in tax policy evaluations

Thoresen, Thor O.; Jia, Zhiyang; Lambert, Peter J. - Statistisk Sentralbyrå, Government of Norway - 2013

Persistent link: https://www.econbiz.de/10010817191

Evaluating the redistributional effects of tax policy changes: with an application to the 2006 Norwegian tax reform

Thoresen, Thor O.; Bø, Erlend E.; Fjærli, Erik; … - 2011

from periods before and after the reform. Tax redistributional effects are measured in terms of a "common base" approach …

Persistent link: https://www.econbiz.de/10011968418

Evaluating the redistributional effects of tax policy changes: with an application to the 2006 Norwegian tax reform

Thoresen, Thor O.; Bø, Erlend E.; Fjærli, Erik; … - Statistisk Sentralbyrå, Government of Norway - 2011

from periods before and after the reform. Tax redistributional effects are measured in terms of a “common base” approach …

Persistent link: https://www.econbiz.de/10008852436