Códigos impositivos lineales. Su efecto sobre poblaciones heterogéneas
En este trabajo se considera una población de contribuyentes heterogénea respecto de las características que, además de la renta, tienen incidencia fiscal. Realizada una partición finita de esa población en subpoblaciones homogéneas, se proponen distintas definiciones de progresividad (relativa y absoluta) basadas en relaciones de dominancia, ordinaria o secuencial. Además se caracterizan los códigos impositivos formados por tarifas lineales con un tipo marginal común que son progresivos de acuerdo con dichas definiciones.
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Volume (Year): 167 (2003)
Issue (Month): 4 (December)
Pages: 57-85
| Handle: | RePEc:hpe:journl:y:2003:v:167:i:4:p:57-85 |
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References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- 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.
- Fellman, J, 1976. "The Effect of Transformations on Lorenz Curves," Econometrica, Econometric Society, vol. 44(4), pages 823-824, July.
- Udo Ebert & Patrick Moyes, 2002.
"Welfare, inequality and the transformation of incomes the case of weighted income distributions,"
Journal of Economics,
Springer, vol. 9(1), pages 9-50, December.
- 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.
- Udo Ebert & Patrick Moyes, 2002. "Welfare, inequality and the transformation of incomes. The case of weighted income distributions," Post-Print hal-00156668, HAL.
- Patrick Moyes & Stephen Bazen, 2003. "International Comparisons of Income Distribution," LIS Working papers 341, LIS Cross-National Data Center in Luxembourg.
- Philippe De Donder, 2000. "Majority voting solution concepts and redistributive taxation," Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, vol. 17(4), pages 601-627.
- Aronson, J Richard & Johnson, Paul & Lambert, Peter J, 1994. "Redistributive Effects and Unequal Income Tax Treatment," Economic Journal, Royal Economic Society, vol. 104(423), pages 262-270, March.
- Bourguignon, François, 1993. "Individus, familles et bien-être social," L'Actualité Economique, Société Canadienne de Science Economique, vol. 69(4), pages 243-258, décembre. Full references (including those not matched with items on IDEAS)
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