Redistributive Effect of US Taxes and Public Transfers, 1994-2004

被引:53
作者
Kim, Kinam [1 ]
Lambert, Peter J. [2 ]
机构
[1] Minist Hlth Welf & Family Affairs, Sejong, South Korea
[2] Univ Oregon, Econ, Eugene, OR 97403 USA
关键词
redistributive effect; vertical equity; horizontal inequity; reranking;
D O I
10.1177/1091142108324423
中图分类号
F8 [财政、金融];
学科分类号
0202 [应用经济学];
摘要
In this study, the authors derive measures of the redistributive effect of taxes and welfare expenditures for the United States using Current Population Survey data for the years 1994, 1999, and 2004. The authors find that while income inequality increased, the redistributive effect of taxes and public transfers together reduced market income inequality by approximately 30 percent. In 2004, 88 percent of the net redistributive effect resulted from public transfers and 12 percent from taxes. The total redistributive effect would have improved by 35 percent in 2004 if horizontal inequities in taxes and public transfers could have been eliminated.
引用
收藏
页码:3 / 26
页数:24
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