Lambert, Peter J.

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https://hdl.handle.net/1794/3695

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Browsing Lambert, Peter J. by Subject "Horizontal inequity"

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    Base independence in the analysis of tax policy effects: with an application to Norway 1992–2004
    (University of Oregon, Dept of Economics, 2005-10-27) Lambert, Peter J.; Thoresen, Thor Olav
    The analysis contrasts results of two recently expounded micro-level data approaches to derive robust intertemporal characterizations of redistributional effects of income tax schedules; the fixed-income procedure of Kasten, Sammartino and Toder (1994) and the transplant-and-compare method of Dardanoni and Lambert (2002). Our study is normative in that the Blackorby and Donaldson (1984) index of tax progressivity is employed. This enables contributions from vertical redistribution and horizontal inequity also to be assessed, using for the latter one classical measure and one no reranking measure. When the competing methodologies are applied to Norwegian data for 1992–2004, their respective strengths and weaknesses are revealed. The transplant-and-compare procedure is found to have a number of advantages.
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    Redistribution, horizontal inequity and reranking: how to measure them properly
    (University of Oregon, Dept of Economics, 2005-07-01) Urban, Ivica; Lambert, Peter J.
    The decomposition of the redistributive effect of an income tax into vertical, horizontal and reranking contributions according to the model of Aronson, Johnson and Lambert (1994), henceforth AJL, is revisited. When close equals groups are used, rather than the exact equals groups upon which the model is predicated, problems arise. A new measurement system is proposed, in which three distinct forms of reranking are disentangled and the vertical and horizontal contributions are redefined. Other approaches to measuring equity in tax systems are set in context. Findings are applied to Croatian data, and recommendations for users of the AJL methodology are given.