Equivalence scales in tax and transfer policies
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| Natura: | Artículo científico |
| Lingua: | en |
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Fundación SEPI
2003
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| _version_ | 1876490321262542848 |
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| author | Luis Ayala |
| author_facet | Luis Ayala |
| contents | Equivalence scales in tax and transfer policies Luis Ayala Rosa Martínez Jesús Ruiz Huerta Economía y Finanzas poverty personal income tax Keywords: Equivalence scales Income distribution and poverty measurement require weighting the impactof both economies of scale and the diferent needs of each household member.Diferent models of equivalence scales have been defined. Equivalence scalesare also present in many tax and benefit programs. This paper reviews theequivalence scales implicit in personal income tax in Spain. We identify theadjustments contained in the new income tax and highlight the diferenceswith those used in other social programs and the scales normally used tostudy poverty. An empirical analysis of poverty rates for di��erent kinds ofhouseholds is carried out using both these implicit scales as well as conventional equivalence scales. The results illustrate that economies of scale are taken into account to a lesser extent in income tax legislation than in income distribution analysis. 2003 artículo científico 0210-1521 https://www.redalyc.org/articulo.oa?id=17327306 en http://www.redalyc.org/revista.oa?id=173 Investigaciones Económicas application/pdf Fundación SEPI Investigaciones Económicas (España) Num.3 Vol.XXVII |
| format | Artículo científico |
| id | redalyc_17327306 |
| institution | Redalyc |
| language | en |
| publishDate | 2003 |
| publisher | Fundación SEPI |
| spellingShingle | Equivalence scales in tax and transfer policies Luis Ayala Economía y Finanzas poverty personal income tax Keywords: Equivalence scales Equivalence scales in tax and transfer policies Luis Ayala Rosa Martínez Jesús Ruiz Huerta Economía y Finanzas poverty personal income tax Keywords: Equivalence scales Income distribution and poverty measurement require weighting the impactof both economies of scale and the diferent needs of each household member.Diferent models of equivalence scales have been defined. Equivalence scalesare also present in many tax and benefit programs. This paper reviews theequivalence scales implicit in personal income tax in Spain. We identify theadjustments contained in the new income tax and highlight the diferenceswith those used in other social programs and the scales normally used tostudy poverty. An empirical analysis of poverty rates for di��erent kinds ofhouseholds is carried out using both these implicit scales as well as conventional equivalence scales. The results illustrate that economies of scale are taken into account to a lesser extent in income tax legislation than in income distribution analysis. 2003 artículo científico 0210-1521 https://www.redalyc.org/articulo.oa?id=17327306 en http://www.redalyc.org/revista.oa?id=173 Investigaciones Económicas application/pdf Fundación SEPI Investigaciones Económicas (España) Num.3 Vol.XXVII |
| title | Equivalence scales in tax and transfer policies |
| topic | Economía y Finanzas poverty personal income tax Keywords: Equivalence scales |
| url | https://www.redalyc.org/articulo.oa?id=17327306 |