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Consistent Income Tax Structures When Households Are Heterogeneous

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  • Ebert, Udo
  • Moyes, Patrick

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  • Ebert, Udo & Moyes, Patrick, 2000. "Consistent Income Tax Structures When Households Are Heterogeneous," Journal of Economic Theory, Elsevier, vol. 90(1), pages 116-150, January.
  • Handle: RePEc:eee:jetheo:v:90:y:2000:i:1:p:116-150
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    References listed on IDEAS

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    1. Moyes, Patrick, 1987. "A new concept of Lorenz domination," Economics Letters, Elsevier, vol. 23(2), pages 203-207.
    2. Bossert, Walter & Pfingsten, Andreas, 1990. "Intermediate inequality: concepts, indices, and welfare implications," Mathematical Social Sciences, Elsevier, vol. 19(2), pages 117-134, April.
    3. Fei, John C H, 1981. "Equity Oriented Fiscal Programs," Econometrica, Econometric Society, vol. 49(4), pages 869-881, June.
    4. Lambert, Peter J. & Yitzhaki, Shlomo, 1997. "Income tax credits and exemptions," European Journal of Political Economy, Elsevier, vol. 13(2), pages 343-351, May.
    5. Kolm, Serge-Christophe, 1976. "Unequal inequalities. II," Journal of Economic Theory, Elsevier, vol. 13(1), pages 82-111, August.
    6. Fellman, J, 1976. "The Effect of Transformations on Lorenz Curves," Econometrica, Econometric Society, vol. 44(4), pages 823-824, July.
    7. Ebert, Udo, 1997. "Social Welfare When Needs Differ: An Axiomatic Approach," Economica, London School of Economics and Political Science, vol. 64(254), pages 233-244, May.
    8. Kolm, Serge-Christophe, 1976. "Unequal inequalities. I," Journal of Economic Theory, Elsevier, vol. 12(3), pages 416-442, June.
    9. Harrison, Elizabeth & Seidl, Christian, 1994. "Perceptional Inequality and Preferential Judgements: An Empirical Examination of Distributional Axioms," Public Choice, Springer, vol. 79(1-2), pages 61-81, April.
    10. Ebert U., 1996. "Income inequality and differences in household size," Mathematical Social Sciences, Elsevier, vol. 31(1), pages 57-58, February.
    11. Atkinson, A. B. & Bouguignon, F. & Chiappori, P. A., 1988. "What do we learn about tax reform from international comparisons? France and Britain," European Economic Review, Elsevier, vol. 32(2-3), pages 343-352, March.
    12. Amiel, Yoram & Cowell, Frank A., 1992. "Measurement of income inequality : Experimental test by questionnaire," Journal of Public Economics, Elsevier, vol. 47(1), pages 3-26, February.
    13. Atkinson, Anthony B., 1970. "On the measurement of inequality," Journal of Economic Theory, Elsevier, vol. 2(3), pages 244-263, September.
    14. Moyes, Patrick, 1992. "The through-time redistributive effect of income taxation : The intermediate inequality view," Mathematical Social Sciences, Elsevier, vol. 24(1), pages 59-71, August.
    15. Jakobsson, Ulf, 1976. "On the measurement of the degree of progression," Journal of Public Economics, Elsevier, vol. 5(1-2), pages 161-168.
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    Cited by:

    1. Patrick Moyes & Alain Trannoy, 1999. "Le quotient familial : une structure fiscale cohérente avec le critère de Lorenz relatif," Économie et Prévision, Programme National Persée, vol. 138(2), pages 111-124.
    2. Timm Bönke & Sebastian Eichfelder, 2010. "Horizontal Equity in the German Tax-Benefit System: A Simulation Approach for Employees," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 66(3), pages 295-331, September.
    3. Christian Seidl, 2002. "The over-generous boon: Tax splitting in Germany," Journal of Economics, Springer, vol. 9(1), pages 241-260, December.
    4. Udo Ebert, 2000. "Equivalizing Incomes: A Normative Approach," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 7(6), pages 619-640, December.
    5. Udo Ebert, 2011. "The redistribution of income when needs differ," Working Papers V-331-11, University of Oldenburg, Department of Economics, revised Feb 2011.
    6. repec:old:wpaper:331 is not listed on IDEAS
    7. Urban, Ivica, 2017. "Measuring income redistribution: beyond the proportionality standard," EUROMOD Working Papers EM1/17, EUROMOD at the Institute for Social and Economic Research.
    8. Udo Ebert & Patrick Moyes, 2002. "Welfare, inequality and the transformation of incomes the case of weighted income distributions," Journal of Economics, Springer, vol. 77(1), pages 9-50, December.
    9. Luis José Imedio Olmedo & Elena Bárcena Martín, 2002. "Códigos impositivos, desigualdad y bienestar," Hacienda Pública Española, IEF, vol. 160(1), pages 29-46, march.
    10. Bönke, Timm & Eichfelder, Sebastian & Utz, Stephen, 2012. "Uneven treatment of family life? Horizontal equity in the U.S. tax and transfer system," Discussion Papers 2012/18, Free University Berlin, School of Business & Economics.
    11. Carbonell-Nicolau, Oriol & Llavador, Humberto, 2018. "Inequality reducing properties of progressive income tax schedules: the case of endogenous income," Theoretical Economics, Econometric Society, vol. 13(1), January.
    12. Udo Ebert & Peter J. Lambert, 2004. "Horizontal Equity and Progression When Equivalence Scales Are Not Constant," Public Finance Review, , vol. 32(4), pages 426-440, July.
    13. Achille VERNIZZI & Simone PELLEGRINO, 2007. "On the Aronson-Johnson-Lambert decomposition of the redistributive effect," Departmental Working Papers 2007-13, Department of Economics, Management and Quantitative Methods at Università degli Studi di Milano, revised 26 Jun 2007.
    14. Udo Ebert, 2008. "Living Standard, Social Welfare, and the Redistribution of Income in a Heterogeneous Population," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 10(5), pages 873-889, October.
    15. Luis J. Imedio Olmedo & Encarnación M. Parrado Gallardo & Maria Dolores Sarrión Gavilán, 2003. "Códigos impositivos lineales. Su efecto sobre poblaciones heterogéneas," Hacienda Pública Española, IEF, vol. 167(4), pages 57-85, December.
    16. Achille VERNIZZI & Maria Giovanna MONTI & Marek KOSNY, 2006. "An overall inequality reducing and horizontally equitable tax system with application to Polish data," Departmental Working Papers 2006-15, Department of Economics, Management and Quantitative Methods at Università degli Studi di Milano.
    17. Maria Giovanna Monti & Simone Pellegrino & Achille Vernizzi, 2015. "On Measuring Inequity in Taxation Among Groups of Income Units," Review of Income and Wealth, International Association for Research in Income and Wealth, vol. 61(1), pages 43-58, March.
    18. Luis José Imedio Olmedo & Encarnación Macarena Parrado Gallardo & María Dolores Sarrión Gavilán, 2005. "Horizontal equity, equal progression: an utilitarian approach," Hacienda Pública Española, IEF, vol. 174(3), pages 87-115, September.
    19. repec:zbw:hohpro:331 is not listed on IDEAS

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