This paper presents a simple method for analyzing the distributional effects of marginal changes in commodity taxes. The distributional effect of a tax is measured by its impact on the Gini coefficient of the overall distribution of real income. Then a decomposition of the Gini coefficient is carried out in a way which resembles the analysis of variance. As a result of this decomposition, non-parametric estimates of income elasticities of the Engel...
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INFORMATION
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1986/12/01
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Document de travail départemental
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DRD255
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1
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1
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2013/01/23
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Disclosed
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On the progressivity of commodity taxation
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income elasticity
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