Base Independence in the Analysis of Tax Policy Effects: With an Application to Norway 1992–2004
January 01, 2005
The analysis contrasts results of two recently expounded micro-level data approaches to derive robust intertemporal characterizations of redistributional effects of income tax schedules; the fixed-income procedure of Kasten, Sammartino and Toder (1994) and the transplant-and-compare method of Dardanoni and Lambert (2002).
http://economics.uoregon.edu/papers/UO-2005-13_Lambert_Base.pdf