Measuring Income Tax Discrimination
提出一种衡量所得税中系统性歧视效应的方法，发现澳大利亚所得税对工薪阶层存在歧视，导致1984年社会福利损失约1%。
We propose a procedure for measuring the effect of systematic discrimination in the income tax. Different socioeconomic groups are assumed to face different tax schedules. We show that a welfare loss is caused by the group specificity of schedules, the dollar value of which is our measure of discrimination. Defining vertical equity as the dollar value of the tax system's welfare superiority over an equal yield flat tax, discrimination equates to a loss in vertical equity. The Australian income tax is found to discriminate against wage and salary earners, causing a roughly 1% loss of social welfare in 1984. © 1999 by the President and Fellows of Harvard College and the Massachusetts Institute of Technology