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Implementation Issues in the Duclos–Jalbert–Araar Decomposition of Redistributive Effect (CROSBI ID 185742)

Prilog u časopisu | izvorni znanstveni rad | međunarodna recenzija

Urban, Ivica Implementation Issues in the Duclos–Jalbert–Araar Decomposition of Redistributive Effect // Public finance review, 41 (2013), 1; 121-143. doi: 10.1177/1091142112452777

Podaci o odgovornosti

Urban, Ivica

engleski

Implementation Issues in the Duclos–Jalbert–Araar Decomposition of Redistributive Effect

Models decomposing the redistributive effect of fiscal systems into vertical and horizontal effects are extensively used by practitioners. The Duclos, Jalbert, and Araar’s model, despite its advantages, has not yet been widely employed in empirical research, possibly due to a relatively challenging implementation procedure that involves the estimation of expected post- fiscal incomes. To override these difficulties, the designers of the software DAD have incorporated a module for implementation of the model. However, the application of this module on Croatian tax-benefit system data revealed certain inaccuracies in the results. Carefully unfolding the calculation and estimation procedures needed for implementation of the model, this article instructs practitioners on how to correctly apply the model and helps DAD designers improve their module.

redistributive effect ; vertical equity ; horizontal inequity ; pre-fiscal equals

nije evidentirano

nije evidentirano

nije evidentirano

nije evidentirano

nije evidentirano

nije evidentirano

Podaci o izdanju

41 (1)

2013.

121-143

objavljeno

1091-1421

1552-7530

10.1177/1091142112452777

Povezanost rada

Ekonomija

Poveznice
Indeksiranost