FRINK Linked Data Fragments server

Matches in SemOpenAlex for { <https://semopenalex.org/work/W3122871742> ?p ?o ?g. }

• W3122871742 abstract "When comparing, say, the welfare derived from income by a family that is comprised of two adults and three children to that of a single adult, it is necessary to take into consideration the relative needs of the respective households. The most common means by which applied studies in economics currently relate the needs of heterogeneous income units is through the use of equivalence scales. Despite a considerable research effort, however, almost every aspect of equivalence scale specification remains controversial. What characteristics should equivalence scales take into account? Should the scales apply an additive or multiplicative adjustment to income? Is the assumption of base independence valid?1 How should a reference unit be selected? Is it reasonable to assume that there is no inequality within an income unit? What criteria are most sensible for selecting a functional form? And, arguably most important, do the cardinal relations implied by equivalence scales permit income units to be compared in terms of underlying welfare? All of these questions remain largely unresolved. This paper is concerned with estimating the relativities that are implicit in tax and benefits policy. Using observed tax and benefits payments to estimate equivalence scales may mitigate some of the criticisms to which alternative scale specification criteria have been subject. For example, most econometric estimates of equivalence scales used for distributional analysis are based on consumer demand behaviour. Pollak and Wales (1979, p. 216) have notably criticised this methodology on the basis that “the equivalence scales required for welfare comparisons are logically distinct from those which arise in demand analysis”. The central difficulty is that demand analysis fails to provide a basis for making cardinal comparisons of welfare between households, and so equivalence scales that are estimated from expenditure data necessarily depend upon exogenously imposed value judgements. In contrast, part of the intuitive appeal of equivalence scales based on a country’s transfer system is the perception that such relativities embody a social consensus; that the tax and benefits system, being an observable instrument of government, can be used to infer the value judgements made by government when acting in its role as administrative agent for society. Comparison of the relativities that underlie taxation with equivalence scales based on the costs borne by heterogeneous income units could also provide a useful means for evaluating the adequacy of associated provisions made by transfer systems. Alternatively, the equivalence scales implicit in transfer systems could be used to compare the provisions made through time and/or between countries. Such equivalence scales could also play a role in the tax design process itself. In view of the fact that the redistributive systems of many countries are comprised of numerous different tax and benefit schemes, it is difficult to ensure that the overall system does in fact achieve the desired redistribution. Information about implicit scales — which may on reflection be found to differ from the values held by policy makers — can be useful in suggesting that certain features of the tax system need adjusting." @default.
• W3122871742 created "2021-02-01" @default.
• W3122871742 creator A5019195796 @default.
• W3122871742 creator A5050473533 @default.
• W3122871742 date "2004-01-01" @default.
• W3122871742 modified "2023-09-28" @default.
• W3122871742 title "Estimating Equivalence Scales for Tax and Benefits Systems" @default.
• W3122871742 hasPublicationYear "2004" @default.
• W3122871742 type Work @default.
• W3122871742 sameAs 3122871742 @default.
• W3122871742 citedByCount "0" @default.
• W3122871742 crossrefType "posted-content" @default.
• W3122871742 hasAuthorship W3122871742A5019195796 @default.
• W3122871742 hasAuthorship W3122871742A5050473533 @default.
• W3122871742 hasConcept C100001284 @default.
• W3122871742 hasConcept C100243477 @default.
• W3122871742 hasConcept C118615104 @default.
• W3122871742 hasConcept C134306372 @default.
• W3122871742 hasConcept C144237770 @default.
• W3122871742 hasConcept C149782125 @default.
• W3122871742 hasConcept C162324750 @default.
• W3122871742 hasConcept C2780069185 @default.
• W3122871742 hasConcept C33923547 @default.
• W3122871742 hasConcept C34447519 @default.
• W3122871742 hasConcept C42747912 @default.
• W3122871742 hasConceptScore W3122871742C100001284 @default.
• W3122871742 hasConceptScore W3122871742C100243477 @default.
• W3122871742 hasConceptScore W3122871742C118615104 @default.
• W3122871742 hasConceptScore W3122871742C134306372 @default.
• W3122871742 hasConceptScore W3122871742C144237770 @default.
• W3122871742 hasConceptScore W3122871742C149782125 @default.
• W3122871742 hasConceptScore W3122871742C162324750 @default.
• W3122871742 hasConceptScore W3122871742C2780069185 @default.
• W3122871742 hasConceptScore W3122871742C33923547 @default.
• W3122871742 hasConceptScore W3122871742C34447519 @default.
• W3122871742 hasConceptScore W3122871742C42747912 @default.
• W3122871742 hasLocation W31228717421 @default.
• W3122871742 hasOpenAccess W3122871742 @default.
• W3122871742 hasPrimaryLocation W31228717421 @default.
• W3122871742 hasRelatedWork W1491738341 @default.
• W3122871742 hasRelatedWork W1591110012 @default.
• W3122871742 hasRelatedWork W1972510812 @default.
• W3122871742 hasRelatedWork W1975503357 @default.
• W3122871742 hasRelatedWork W1979954303 @default.
• W3122871742 hasRelatedWork W1991720464 @default.
• W3122871742 hasRelatedWork W1994223956 @default.
• W3122871742 hasRelatedWork W2070757428 @default.
• W3122871742 hasRelatedWork W2130863631 @default.
• W3122871742 hasRelatedWork W2157318097 @default.
• W3122871742 hasRelatedWork W2241311342 @default.
• W3122871742 hasRelatedWork W2315506701 @default.
• W3122871742 hasRelatedWork W2326166255 @default.
• W3122871742 hasRelatedWork W2479490784 @default.
• W3122871742 hasRelatedWork W3001179713 @default.
• W3122871742 hasRelatedWork W3110062718 @default.
• W3122871742 hasRelatedWork W3121222706 @default.
• W3122871742 hasRelatedWork W3123011866 @default.
• W3122871742 hasRelatedWork W3124125344 @default.
• W3122871742 hasRelatedWork W959209195 @default.
• W3122871742 isParatext "false" @default.
• W3122871742 isRetracted "false" @default.
• W3122871742 magId "3122871742" @default.
• W3122871742 workType "article" @default.