On Equity Aspects of Imperfect Income Redistribution
We develop a theoretical and an empirical analysis of the impact of imperfect targeting, participation costs and incomplete take-up upon the level of progressivity, vertical equity, horizontal inequity and redistribution exerted by state benefits. For this, we make use of well-known indices of progressivity and equity. We apply our analysis to the distribution of Supplementary Benefits (now Income Support) in Britain.
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