Inequality measurement and tax/transfer policy
نویسندگان
چکیده
Abstract We provide a critique of the standard methodology for inequality measurement, which makes welfare comparisons between households by deflating household income and consumption with an equivalence scale. argue that this leads to support tax/transfer policies significantly disadvantage low middle second earners—predominantly women. Its main limitations are it takes overly-simplistic approach production, bases its measurements on joint income, has no theory family household. point way alternative procedure presenting theoretical model derives duality-based measures. In light current data we propose, as best, primary earner superior base across-household in policy formulation. also emphasise importance taking life cycle into account when making such comparisons. use Australian tax system detailed comparison our proposed alternative.
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ژورنال
عنوان ژورنال: International Tax and Public Finance
سال: 2021
ISSN: ['0927-5940', '1573-6970']
DOI: https://doi.org/10.1007/s10797-021-09695-w