Wilhelm Pfähler | University of Hamburg (original) (raw)

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Research paper thumbnail of Neue Herausforderungen f�r Chinas Steuerpolitik

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Research paper thumbnail of Redistributive Effects of Tax Progressivity: Evaluating a General Class of Aggregate Measures

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.

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Research paper thumbnail of Redistributive Effects of Tax Progressivity: A Reply

Public Finance Finances Publiques, 1987

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Research paper thumbnail of Zur Messung der Progression und Umverteilungswirkung der Steuern

Journal of Contextual Economics – Schmollers Jahrbuch

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Research paper thumbnail of Income Tax Progression and Redistributive Effect: The Influence of Changes in the Pre-tax Income Distribution

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. ...

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Research paper thumbnail of Die Messung von Progressionswirkungen

... 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 ...

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Research paper thumbnail of Neue Herausforderungen für Chinas Steuerpolitik

Journal of Current Chinese Affairs - China aktuell, 2003

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Research paper thumbnail of Gewerbeflächenpolitik im Standortwettbewerb: Theorie und praktische Evidenz

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?

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Research paper thumbnail of Luftfahrt-Cluster Hamburg Norddeutschland : Bestandsaufnahme, Perspektiven und Vision für die Zulieferindustrie

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Research paper thumbnail of Regional input-output analysis : conceptual issues, airport case studies and extensions

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Research paper thumbnail of Airports and air traffic : regulation, privatisation, and competition : economic forum of the Free and Hanseatic City of Hamburg

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?

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Research paper thumbnail of Orientierungsrahmen einer regionalen Innovationspolitik

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Research paper thumbnail of Unternehmensstrategien im Wettbewerb : eine spieltheoretische Analyse

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Research paper thumbnail of Normative Theorie der fiskalischen Besteuerung

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Research paper thumbnail of Intersecting Tax Concentration Curves and the Measurement of Tax Progressivity

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 ...

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Research paper thumbnail of Measuring Redistributional Effects of Tax Progressivity by Lorenz Curves / Zur Messung der Umverteilungseffekte der Steuerprogression anhand von Lorenz-Kurven

Jahrbücher für Nationalökonomie und Statistik

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Research paper thumbnail of On Aggregate Measures of the Net Redistributive Impact of Taxation and Government Expenditure

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.

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Research paper thumbnail of On Measuring the Welfare Cost of Public Expenditure: A Simple General Equilibrium Approach

Welfare and Efficiency in Public Economics, 1988

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Research paper thumbnail of Neue Herausforderungen für Chinas Steuerpolitik

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Research paper thumbnail of Steuerpolitik in China — Stand und Perspektiven

Steuerpolitik — Von der Theorie zur Praxis, 2003

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Research paper thumbnail of Neue Herausforderungen f�r Chinas Steuerpolitik

Bookmarks Related papers MentionsView impact

Research paper thumbnail of Redistributive Effects of Tax Progressivity: Evaluating a General Class of Aggregate Measures

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.

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Research paper thumbnail of Redistributive Effects of Tax Progressivity: A Reply

Public Finance Finances Publiques, 1987

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Research paper thumbnail of Zur Messung der Progression und Umverteilungswirkung der Steuern

Journal of Contextual Economics – Schmollers Jahrbuch

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Research paper thumbnail of Income Tax Progression and Redistributive Effect: The Influence of Changes in the Pre-tax Income Distribution

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. ...

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Research paper thumbnail of Die Messung von Progressionswirkungen

... 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 ...

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Research paper thumbnail of Neue Herausforderungen für Chinas Steuerpolitik

Journal of Current Chinese Affairs - China aktuell, 2003

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Research paper thumbnail of Gewerbeflächenpolitik im Standortwettbewerb: Theorie und praktische Evidenz

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?

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Research paper thumbnail of Luftfahrt-Cluster Hamburg Norddeutschland : Bestandsaufnahme, Perspektiven und Vision für die Zulieferindustrie

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Research paper thumbnail of Regional input-output analysis : conceptual issues, airport case studies and extensions

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Research paper thumbnail of Airports and air traffic : regulation, privatisation, and competition : economic forum of the Free and Hanseatic City of Hamburg

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?

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Research paper thumbnail of Orientierungsrahmen einer regionalen Innovationspolitik

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Research paper thumbnail of Unternehmensstrategien im Wettbewerb : eine spieltheoretische Analyse

Bookmarks Related papers MentionsView impact

Research paper thumbnail of Normative Theorie der fiskalischen Besteuerung

Bookmarks Related papers MentionsView impact

Research paper thumbnail of Intersecting Tax Concentration Curves and the Measurement of Tax Progressivity

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 ...

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Research paper thumbnail of Measuring Redistributional Effects of Tax Progressivity by Lorenz Curves / Zur Messung der Umverteilungseffekte der Steuerprogression anhand von Lorenz-Kurven

Jahrbücher für Nationalökonomie und Statistik

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Research paper thumbnail of On Aggregate Measures of the Net Redistributive Impact of Taxation and Government Expenditure

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.

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Research paper thumbnail of On Measuring the Welfare Cost of Public Expenditure: A Simple General Equilibrium Approach

Welfare and Efficiency in Public Economics, 1988

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Research paper thumbnail of Neue Herausforderungen für Chinas Steuerpolitik

Bookmarks Related papers MentionsView impact

Research paper thumbnail of Steuerpolitik in China — Stand und Perspektiven

Steuerpolitik — Von der Theorie zur Praxis, 2003

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