Abstract
In Taiwan, the redistributive effect of government transfer programs has become more important. Related studies, however, have not provided a complete analysis on this issue, and there are also some problems concerning indicators, income components, and frameworks in previous studies. Using micro data from DGBAS, this paper compares the progressivity of various government transfer programs, including both taxes and benefits, during the period between 1976 and 2006. We decompose the overall redistributive effect into the individual contribuitions from each program, examine differences in progressivity with Lorenz dominance tests, and evaluate effective progressivity across income levels