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  • 标题:POLARIZATION CHARACTERIZATION OF INEQUALITY-NEUTRAL TAX REFORMS
  • 本地全文:下载
  • 作者:Juan Prieto-Rodríguez ; Rafael Salas ; Juan Gabriel Rodríguez
  • 期刊名称:Economics Bulletin
  • 电子版ISSN:1545-2921
  • 出版年度:2003
  • 卷号:4
  • 出版社:Economics Bulletin
  • 摘要:In this article, polarization measurement is presented as a useful tool for characterizing the net transfers of income between individuals caused by a tax reform. The bipolarization measure, which considers just two poles and involves the disappearance of the middle class, may complement inequality measures insofar as it provides an alternative explanation of the distributional impact of inequality neutral tax reforms. Some theoretical implications of an inequality- and revenue-neutral tax reform concerning polarization are examined. We conclude with an empirical application where we carry out a simulation to evaluate the effects on polarization of a potential substitution of the current Spanish tax system for an inequality- and revenue- neutral linear tax.
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