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首页> 外文期刊>Review of Income and Wealth >PROGRESSIVITY AND REDISTRIBUTION IN NON-REVENUE NEUTRAL TAX REFORMS: THE LEVEL AND DISTANCE EFFECTS
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PROGRESSIVITY AND REDISTRIBUTION IN NON-REVENUE NEUTRAL TAX REFORMS: THE LEVEL AND DISTANCE EFFECTS

机译：非收入中性税改革的进步性和再分配：水平和距离效应

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摘要

Kakwani and Reynolds-Smolensky indices are used in the literature to measure the progressivity and redistributive capacity of taxes. These indices may, however, show some limits when used to make normative assessments about non-revenue neutral tax reforms. Two approaches have traditionally been taken to overcome this problem. The first of these consists of comparing after-tax income distributions through generalized Lorenz (concentration) curves. The second approach is based on the decomposition of changes in the Reynolds-Smolensky index into changes in the average tax rate and variations in progressivity. Nonetheless, this decomposition between the average tax rate and progressivity may be further exploited to obtain some information that can be relevant to assess tax reforms. The main aim of this study is to draw up some indicators that can be useful to quantify the effects of non-revenue neutral tax reforms. These indicators are used to investigate the last personal income tax reforms that have taken place in Spain.
机译：文献中使用Kakwani和Reynolds-Smolensky指数来衡量税收的累进性和再分配能力。但是，在用于对非收入中性税制改革进行规范性评估时，这些指数可能会显示一些限制。传统上已经采用两种方法来克服这个问题。其中的第一个步骤是通过广义的Lorenz（浓度）曲线比较税后收入分配。第二种方法是基于将雷诺-斯摩棱斯基指数的变化分解为平均税率的变化和累进性的变化。尽管如此，可以进一步利用平均税率和累进率之间的这种分解来获得一些与评估税制改革有关的信息。这项研究的主要目的是拟定一些指标，这些指标可用于量化非收入中性税制改革的效果。这些指标用于调查西班牙最近进行的个人所得税改革。

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