Lambert, Peter J.

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

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Browsing Lambert, Peter J. by Subject "Redistributive effect"

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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.
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    Redistributive Effect of U.S. Taxes and Public Transfers, 1994-2004
    (University of Oregon, Dept of Economics, 2007-02-06) Lambert, Peter J.; Kim, Kinam, 1970-
    In this study we derive measures of the redistributive effect of taxes and welfare expenditures for the U.S. using CPS data for the years 1994, 1999 and 2004. We find that whilst income inequality increased, the redistributive effect of taxes and public transfers together reduced market income inequality by approximately 30 percent. In 2004, 88 percent of the net redistributive effect resulted from public transfers and 12 percent from taxes. The total redistributive effect would have improved by 35 percent in 2004 if, all else equal, horizontal inequities in taxes and public transfers could have been eliminated.