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Global Tax Progressivity

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  • Udo Ebert

    (University of Oldenburg)

Abstract

The article is concerned with how to choose an appropriate summary measure of tax progressivity. Knowing the relevant properties of a global index is important because the answer one gets is, in general, dependent on the choice of an index. Some properties of summary measures are proposed and their consequences are investigated. The starting point of the analysis is a local measure, namely, the residual income progression. For a given distribution of before-tax income, the global indices that are suggested assess the average progressivity, that is, the average degree of progression. The characterization of two families of progressivity indices are presented. Furthermore, one index, the geometric mean of the local measures of progressivity, is proposed and characterized. It possesses attractive properties. Finally, distributional considerations (i.e., distributional weights) are taken into account.

Suggested Citation

  • Udo Ebert, 1992. "Global Tax Progressivity," Public Finance Review, , vol. 20(1), pages 77-92, January.
    • Handle: RePEc:sae:pubfin:v:20:y:1992:i:1:p:77-92
    DOI: 10.1177/109114219202000105
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    References listed on IDEAS

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    1. John P. Formby & W. James Smith & David Sykes, 1986. "Income Redistribution and Local Tax Progressivity: A Reconsideration," Canadian Journal of Economics, Canadian Economics Association, vol. 19(4), pages 807-811, November.
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    4. Charles Blackorby & David Donaldson, 1984. "Ethical Social Index Numbers and the Measurement of Effective Tax-Benefit Progressivity," Canadian Journal of Economics, Canadian Economics Association, vol. 17(4), pages 683-694, November.
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    6. Jakobsson, Ulf, 1976. "On the measurement of the degree of progression," Journal of Public Economics, Elsevier, vol. 5(1-2), pages 161-168.
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    Cited by:

    1. B. Cecilia Garcia-Medina & Jean-François Wen, 2018. "Income instability and fiscal progression," Canadian Journal of Economics, Canadian Economics Association, vol. 51(2), pages 419-451, May.
    2. Essama-Nssah, B., 2008. "Assessing the redistributive effect of fiscal policy," Policy Research Working Paper Series 4592, The World Bank.
    3. Knut Røed & Steinar Strøm, 2002. "Progressive Taxes and the Labour Market: Is the Trade–off Between Equality and Efficiency Inevitable?," Journal of Economic Surveys, Wiley Blackwell, vol. 16(1), pages 77-110, February.

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