期刊名称：Finanzwissenschaftliche Diskussionsbeiträge / Finanzwissenschaftliches Forschungsinstitut, Universität Köln
印刷版ISSN：0945-490X
出版年度：2006
卷号：2006
出版社：Universität Köln
摘要：The purpose of this paper is to provide an overview of how to analyse the distributional
e¤ects of .scal reforms. Thereby, distributional e¤ects shall be di¤erentiated by four
subconcepts, i.e. 1.) the traditional concept of inequality, 2.) the rather novel concept of
polarisation, 3.) the concept of progression in taxation, and 4.) the concepts of income
poverty and richness. The concept of inequality and the concept of income poverty are
the by far most widely applied concepts in empirical analyses, probably since they appear
to be the most transparent ones in their structure as well as the most controversial ones
in political a¤airs. However, the concepts of richness, polarisation and progression in
taxation shall additionally be subject of this analysis, since they appear to be useful
devices on the course of analysing cause and e¤ect of the other two concepts.
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