Horizontal inequity and vertical redistribution with indirect taxes: The Greek case

被引：4

作者：

Kaplanoglou, Georgia ^{[1
]}

Newbery, David M. ^{[2
]}

机构：

[1] Bank Greece, Athens, Greece

[2] Univ Cambridge, Cambridge CB2 1TN, England

来源：

FISCAL STUDIES | 2008年 / 29卷 / 02期

关键词：

distributional effect of taxes; horizontal inequality; vertical redistribution; indirect tax reform; Greece;

D O I：

10.1111/j.1475-5890.2008.00075.x

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

Non-uniform indirect taxes treat equals and those unequal differently (horizontal inequity and vertical redistribution). Horizontal inequity is caused by taste differences among similar households, but some excises are designed to reflect social, not revealed, preferences. We apply two methodologies for decomposing the overall redistributive effect of the present and three alternative indirect tax structures into vertical and horizontal effects for Greece, using the 1998-99 Household Expenditure Survey micro-database. In all cases, the taste component is considerable, even when we allow for social preferences, while improvements in vertical redistribution can be achieved, albeit at the cost of increased horizontal inequity.

引用

页码：257 / 284

页数：28