A note on the maximum value of the Kakwani index

Mantovani, Daniela; Pellegrino, Simone; Vernizzi, Achille

doi:10.1007/s00181-018-1524-6

Cited by 3 publications

(4 citation statements)

References 11 publications

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“…This extreme is equivalent to a tax system with a single threshold of x k above which the marginal tax rate is 100%. The tax function,

\overset{T}{true} ()(, x_{i})

, has previously been proposed by Jayaraj and Subramanian (2010) in the context of poverty eradication through redistributive taxation and used in Mantovani (2017) and Mantovani et al (2020) in the context of analysis of the maximum value of K .…”

Section: A New Measurementioning

confidence: 99%

“…This is a requirement of such extreme restrictiveness as to confine the applicability of the framework of analysis to rather unrealistic contexts. The problem has not gone unnoticed in the literature: it has been explicitly discussed in Mantovani (2017) and Mantovani et al (2020).…”

mentioning

confidence: 99%

“…in the context of poverty eradication through redistributive taxation and used inMantovani (2017) andMantovani et al (2020) in the context of analysis of the maximum value of K. 8 Using the resulting T x i and T * x i values, along with the P i as defined above, it is possible to construct two tax concentration curves, representing the most-and least-equalising cases respectively. Hypothetical examples of the two curves, along with the actual tax concentration curve, are shown in Figure2The relevant curves are labelled C B and C W .…”

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confidence: 99%

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Income taxation and progressivity: A measure of equitability

Creedy,

Subramanian

2023

Scottish J Political Eco

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This paper proposes a measure of ‘equitability of taxation’, in the context of progressivity and the income tax. By postulating specifications of ‘extreme equitability’ and ‘extreme inequitability’ of a tax system, the paper advances a measure of tax equitability as the normalised area distance of a ‘tax concentration curve’ from its most inequitable version. The measure is derived, and a procedure is outlined for the decomposition of differences in the measure across regimes into a ‘distribution effect’ and a ‘tax system’ effect. A criterion is established for asserting ‘unambiguously greater equitability’ in comparisons across regimes, in terms of a dominance relation akin to the Lorenz quasi‐ordering. The measure is illustrated with the help of numerical examples.

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“…This extreme is equivalent to a tax system with a single threshold of x k above which the marginal tax rate is 100%. The tax function,

\overset{T}{true} ()(, x_{i})

Section: A New Measurementioning

confidence: 99%

mentioning

confidence: 99%

mentioning

confidence: 99%

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Income taxation and progressivity: A measure of equitability

Creedy,

Subramanian

2023

Scottish J Political Eco

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“…For further discussions on the Kakwani and Suits indices, see, among others,Formby, Seaks and Smith(1981),Formby and Skyes(1984),Silber (1994),Kakwani and Son(2020),Mantovani , Pellegrino and Vernizzi(2020) andEnami , Larroulet and Lustig (2022). The Musgrave-Thin and the Kakwani/Suits indices may generate conflicting resultsThistle, 1990 andSilber, 1994).…”

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confidence: 99%

A Synthesis of Local and Effective Tax Progressivity Measurement

Chakravarty,

Sarkar

2024

Revisiting Inequality

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This paper examines theoretical properties of local and global measures of income tax progressivity. In particular, consistency property of global measures with local measures is analyzed. Using a normative approach, an index of performance in effective progression underlying a tax system, in relation to that of a 'norm', is suggested and analyzed. The norm chosen here is the welfare level associated with the post-tax distribution resulting from an inequality minimizing taxation policy which maintains pretax rank orders of tax payers and does not impose any additional tax burden on them, given that the pre-tax distribution is fixed as well. As the actual post-tax welfare increases, effective progression (hence performance) improves, which ensures that it is possible to elevate the level of performance sequentially, as may be desired by a policy maker, towards achieving the norm welfare.

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Can Basic Medical Insurance Reduce Elderly Family Income Inequality in China?

Wang

Zhang

et al. 2022

Front. Public Health

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Basic medical insurance is the critical medical security system to realize common prosperity in China. This study explores the impact of basic medical insurance on elderly family income inequality in China using the China Family Panel Studies (CFPS) data in 2018. Our finding shows that basic medical insurance is significantly negatively correlated with elderly family income inequality, indicating basic medical insurance has a positive impact on narrowing the elderly family income inequality. The heterogeneity analysis shows that basic medical insurance has a more significant reduction effect among the eastern elderly and the younger elderly family. The results also suggest that health performance significantly mediates the relationship between basic medical insurance and elderly family income inequality. This study implies that the Chinese government should increase the proportion of basic medical insurance reimbursement and expand the scope of reimbursement for basic medical insurance to realize income fairness among elderly families.

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A note on the maximum value of the Kakwani index

Cited by 3 publications

References 11 publications

Income taxation and progressivity: A measure of equitability

Income taxation and progressivity: A measure of equitability

A Synthesis of Local and Effective Tax Progressivity Measurement

Can Basic Medical Insurance Reduce Elderly Family Income Inequality in China?

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