Progression-neutral income tax reforms and horizontal inequity
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- Maria Cubel & Peter Lambert, 2002. "Progression-neutral income tax reforms and horizontal inequity," Journal of Economics, Springer, vol. 77(1), pages 1-8, December.
References listed on IDEAS
- Shorrocks, A F, 1980. "The Class of Additively Decomposable Inequality Measures," Econometrica, Econometric Society, vol. 48(3), pages 613-625, April.
- Bourguignon, Francois, 1979. "Decomposable Income Inequality Measures," Econometrica, Econometric Society, vol. 47(4), pages 901-920, July.
- Frank A. Cowell, 1980. "On the Structure of Additive Inequality Measures," Review of Economic Studies, Oxford University Press, vol. 47(3), pages 521-531.
- Peter Lambert, & Xavier Ramos, 1995. "Vertical redistribution and horizontal inequity," IFS Working Papers W95/01, Institute for Fiscal Studies.
- Atkinson, Anthony B., 1970. "On the measurement of inequality," Journal of Economic Theory, Elsevier, vol. 2(3), pages 244-263, September.
- Maria Cubel & Peter Lambert, "undated". "A Regional Approach to Income Tax Policy," Discussion Papers 97/8, Department of Economics, University of York.
CitationsCitations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
- Peter J. Lambert, 2004. "Income Taxation and Equity," Working Papers 2004/4, Institut d'Economia de Barcelona (IEB).
- Julio LÃ³pez-Laborda & Jorge Onrubia, 2005.
"Personal Income Tax Decentralization, Inequality, and Social Welfare,"
Public Finance Review,
, vol. 33(2), pages 213-235, March.
- Julio López Laborda & Jorge Onrubia Fernández, 2004. "Personal Income Tax Decentralization, Inequality and Social Welfare," Economic Working Papers at Centro de Estudios Andaluces E2004/17, Centro de Estudios Andaluces.
- Peter J. Lambert, 2007. "Positional equity and equal sacrifice: design principles for an EU-wide income tax?," Working Papers 0706, University of Otago, Department of Economics, revised Apr 2007.
More about this item
KeywordsIncome Tax; Horizontal Equity; Inequality; Welfare; D63; H24; I31;
- D63 - Microeconomics - - Welfare Economics - - - Equity, Justice, Inequality, and Other Normative Criteria and Measurement
- H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
- I31 - Health, Education, and Welfare - - Welfare, Well-Being, and Poverty - - - General Welfare, Well-Being
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