The effect of tax justice on income redistribution: Empirical evidence from OECD countries

Ünalan, Gökhan and Özkök Çubukçu, Dilek (2026) The effect of tax justice on income redistribution: Empirical evidence from OECD countries. ACTA OECONOMICA, 76 (1). pp. 69-114. ISSN 0001-6373

Text 032-article-p69.pdf - Published Version Restricted to Repository staff only Download (1MB)

Abstract

Income taxation is theoretically considered one of the most effective and widely used tools of public finance for correcting income inequality. However, its actual redistributive capacity varies significantly across countries and depends on the design of tax instruments. This study isolates the effects of taxation from transfers to examine whether justice-based tax instruments—such as progressive tax rates, minimum living allowance (MLA), and tax credits—enhance redistribution.

Actions (login required)

Edit Item