Wilhelm Pfähler | University of Hamburg (original) (raw)
Uploads
Papers by Wilhelm Pfähler
Bookmarks Related papers MentionsView impact
Based on an explicit definition of the object of measurement, a general class of aggregate measur... more Based on an explicit definition of the object of measurement, a general class of aggregate measures is introduced. It is defined as the weighted sum of the deviations of taxes, or post-tax income, from yield-equivalent proportionality. The widely used Kakwani and Suits indexes and some other "new" measures are shown to be but particular members of this class. Then the question is addressed as to what particular measure of this class should preferably be used in case of inconsistent rankings. The answer is an axiomatic and multidimensional approach to the measurement of redistributive effects.
Bookmarks Related papers MentionsView impact
Public Finance Finances Publiques, 1987
Bookmarks Related papers MentionsView impact
Journal of Contextual Economics – Schmollers Jahrbuch
Bookmarks Related papers MentionsView impact
Public Finance Finances Publiques, 1992
... [Downloadable!]; Olivier Bargain & Tim Callan, 2010. "Analysing the effects ... more ... [Downloadable!]; Olivier Bargain & Tim Callan, 2010. "Analysing the effects of tax-benefit reforms on income distribution: a decomposition approach," Journal of Economic Inequality, Springer, vol. ... [Downloadable!] (restricted); Valentino Dardoni & Peter J. Lambert, 2000. ...
Bookmarks Related papers MentionsView impact
... len ermittelten - Anpassungsreaktionen und Incentive-Effekte ... Fast zeitgleich und unabhäng... more ... len ermittelten - Anpassungsreaktionen und Incentive-Effekte ... Fast zeitgleich und unabhängig voneinander haben Fellman (1976), Ja-kobsson (1976) und Kakwani (1977 b) im Detail den Zusammenhang zwi-schen den lokalen Progressionseigenschaften des Steuertarifs und ...
Bookmarks Related papers MentionsView impact
Journal of Current Chinese Affairs - China aktuell, 2003
Bookmarks Related papers MentionsView impact
Wirtschaftsdienst, 1998
Als wichtigstes Instrument der kommunalen Wirtschaftsforderung ist - mangels geeigneter und recht... more Als wichtigstes Instrument der kommunalen Wirtschaftsforderung ist - mangels geeigneter und rechtlich zulassiger Alternativen - die Gewerbeflachenpolitik anzusehen. Welche Ziele verfolgen die Kommunen mit der Vergabe von Gewerbeflachen? Eine Befragung in 15 deutschen Grosstadten gibt Aufschlus daruber, wie dieses Instrument von kommunalpolitischer Seite angewendet wird. Welchen Kriterien unterliegt die Gewerbeflachenvergabe? Wie ist die Gewerbeflachenpolitik aus okonomischer Sicht zu beurteilen?
Bookmarks Related papers MentionsView impact
Bookmarks Related papers MentionsView impact
Bookmarks Related papers MentionsView impact
Contents: Martin Kunz: Airport Regulation: The Policy Framework - Michael Niejahr: Regulation and... more Contents: Martin Kunz: Airport Regulation: The Policy Framework - Michael Niejahr: Regulation and Liberalisation of International Air Transport - Prospects for Reform from the Perspective of the European Commission - Benedikt Mandel: Measuring Competition - Approaches for (De-)Regulated Markets - Wolfgang Michalski: The Future of International Air-Transport Policy: Responding to Global Change - Rigas Doganis: The Future Shape of the Airline and Airport Industries - Hartmut Wolf: Tackling Congestion and Environmental Problems - David Starkie: The Framework of Regulation for UK Airport Privatisation: Lessons for Germany?
Bookmarks Related papers MentionsView impact
Bookmarks Related papers MentionsView impact
Bookmarks Related papers MentionsView impact
Bookmarks Related papers MentionsView impact
National Tax Journal, 1986
1 Tax progressivity can be measured in a number of different ways. One of the most widely applied... more 1 Tax progressivity can be measured in a number of different ways. One of the most widely applied and extensively cited measures is that of Suits (1977).* A closely related measure of progressivity has been proposed by Kakwani (1977).2 Both the Suits and Kakwani indexes are ...
Bookmarks Related papers MentionsView impact
Jahrbücher für Nationalökonomie und Statistik
Bookmarks Related papers MentionsView impact
Public Finance Quarterly
This article develops aggregate measures of the impact upon the distribution of prefisc income of... more This article develops aggregate measures of the impact upon the distribution of prefisc income of the component parts of the fiscal system, and of the system as a whole. The measures of net redistributive effect, which are based on different types of concentration curves, can be decomposed to explain the separate contributions of taxes, transfers, and government-supplied good income, and can also reveal interactions between these components. This is illustrated using U.S. data. The instrumental roles of tax and expenditure progressivities in determining the net redistributive impact of the fiscal system are specified. It is also demonstrated that a recent theme of the literature, that concerned with measuring net fiscal-incidence progressivity, is inherently problematic and unlikely to reveal useful summary information about the impact of the fiscal system.
Bookmarks Related papers MentionsView impact
Welfare and Efficiency in Public Economics, 1988
Bookmarks Related papers MentionsView impact
Bookmarks Related papers MentionsView impact
Steuerpolitik — Von der Theorie zur Praxis, 2003
Bookmarks Related papers MentionsView impact
Bookmarks Related papers MentionsView impact
Based on an explicit definition of the object of measurement, a general class of aggregate measur... more Based on an explicit definition of the object of measurement, a general class of aggregate measures is introduced. It is defined as the weighted sum of the deviations of taxes, or post-tax income, from yield-equivalent proportionality. The widely used Kakwani and Suits indexes and some other "new" measures are shown to be but particular members of this class. Then the question is addressed as to what particular measure of this class should preferably be used in case of inconsistent rankings. The answer is an axiomatic and multidimensional approach to the measurement of redistributive effects.
Bookmarks Related papers MentionsView impact
Public Finance Finances Publiques, 1987
Bookmarks Related papers MentionsView impact
Journal of Contextual Economics – Schmollers Jahrbuch
Bookmarks Related papers MentionsView impact
Public Finance Finances Publiques, 1992
... [Downloadable!]; Olivier Bargain & Tim Callan, 2010. "Analysing the effects ... more ... [Downloadable!]; Olivier Bargain & Tim Callan, 2010. "Analysing the effects of tax-benefit reforms on income distribution: a decomposition approach," Journal of Economic Inequality, Springer, vol. ... [Downloadable!] (restricted); Valentino Dardoni & Peter J. Lambert, 2000. ...
Bookmarks Related papers MentionsView impact
... len ermittelten - Anpassungsreaktionen und Incentive-Effekte ... Fast zeitgleich und unabhäng... more ... len ermittelten - Anpassungsreaktionen und Incentive-Effekte ... Fast zeitgleich und unabhängig voneinander haben Fellman (1976), Ja-kobsson (1976) und Kakwani (1977 b) im Detail den Zusammenhang zwi-schen den lokalen Progressionseigenschaften des Steuertarifs und ...
Bookmarks Related papers MentionsView impact
Journal of Current Chinese Affairs - China aktuell, 2003
Bookmarks Related papers MentionsView impact
Wirtschaftsdienst, 1998
Als wichtigstes Instrument der kommunalen Wirtschaftsforderung ist - mangels geeigneter und recht... more Als wichtigstes Instrument der kommunalen Wirtschaftsforderung ist - mangels geeigneter und rechtlich zulassiger Alternativen - die Gewerbeflachenpolitik anzusehen. Welche Ziele verfolgen die Kommunen mit der Vergabe von Gewerbeflachen? Eine Befragung in 15 deutschen Grosstadten gibt Aufschlus daruber, wie dieses Instrument von kommunalpolitischer Seite angewendet wird. Welchen Kriterien unterliegt die Gewerbeflachenvergabe? Wie ist die Gewerbeflachenpolitik aus okonomischer Sicht zu beurteilen?
Bookmarks Related papers MentionsView impact
Bookmarks Related papers MentionsView impact
Bookmarks Related papers MentionsView impact
Contents: Martin Kunz: Airport Regulation: The Policy Framework - Michael Niejahr: Regulation and... more Contents: Martin Kunz: Airport Regulation: The Policy Framework - Michael Niejahr: Regulation and Liberalisation of International Air Transport - Prospects for Reform from the Perspective of the European Commission - Benedikt Mandel: Measuring Competition - Approaches for (De-)Regulated Markets - Wolfgang Michalski: The Future of International Air-Transport Policy: Responding to Global Change - Rigas Doganis: The Future Shape of the Airline and Airport Industries - Hartmut Wolf: Tackling Congestion and Environmental Problems - David Starkie: The Framework of Regulation for UK Airport Privatisation: Lessons for Germany?
Bookmarks Related papers MentionsView impact
Bookmarks Related papers MentionsView impact
Bookmarks Related papers MentionsView impact
Bookmarks Related papers MentionsView impact
National Tax Journal, 1986
1 Tax progressivity can be measured in a number of different ways. One of the most widely applied... more 1 Tax progressivity can be measured in a number of different ways. One of the most widely applied and extensively cited measures is that of Suits (1977).* A closely related measure of progressivity has been proposed by Kakwani (1977).2 Both the Suits and Kakwani indexes are ...
Bookmarks Related papers MentionsView impact
Jahrbücher für Nationalökonomie und Statistik
Bookmarks Related papers MentionsView impact
Public Finance Quarterly
This article develops aggregate measures of the impact upon the distribution of prefisc income of... more This article develops aggregate measures of the impact upon the distribution of prefisc income of the component parts of the fiscal system, and of the system as a whole. The measures of net redistributive effect, which are based on different types of concentration curves, can be decomposed to explain the separate contributions of taxes, transfers, and government-supplied good income, and can also reveal interactions between these components. This is illustrated using U.S. data. The instrumental roles of tax and expenditure progressivities in determining the net redistributive impact of the fiscal system are specified. It is also demonstrated that a recent theme of the literature, that concerned with measuring net fiscal-incidence progressivity, is inherently problematic and unlikely to reveal useful summary information about the impact of the fiscal system.
Bookmarks Related papers MentionsView impact
Welfare and Efficiency in Public Economics, 1988
Bookmarks Related papers MentionsView impact
Bookmarks Related papers MentionsView impact
Steuerpolitik — Von der Theorie zur Praxis, 2003
Bookmarks Related papers MentionsView impact