Horizontal Equity and Progession when Equivalence Scales are not Constant
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- 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.
References listed on IDEAS
- Lambert, Peter J. & Yitzhaki, Shlomo, 1997. "Income tax credits and exemptions," European Journal of Political Economy, Elsevier, vol. 13(2), pages 343-351, May.
- 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.
- Ebert, Udo & Lambert, Peter J, 1999. "Combined Income Taxes and Tax-Benefit Systems," The Economic Record, The Economic Society of Australia, vol. 75(231), pages 397-404, December.
- Donaldson, D. & Pendakur, K., 1999. "Equivalent-Income Functions and Income-Dependent Equivalence Scales," Discussion Papers dp99-8, Department of Economics, Simon Fraser University.
- 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.
- 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.
- Conniffe, Denis, 1992. "The Non-constancy of Equivalence Scales," Review of Income and Wealth, International Association for Research in Income and Wealth, vol. 38(4), pages 429-443, December.
- Seneca, Joseph J & Taussig, Michael K, 1971. "Family Equivalence Scales and Personal Income Tax Exemptions for Children," The Review of Economics and Statistics, MIT Press, vol. 53(3), pages 253-262, August.
CitationsCitations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
- Udo Ebert, 2011. "The redistribution of income when needs differ," Working Papers V-331-11, University of Oldenburg, Department of Economics, revised Feb 2011.
- Bönke, Timm & Eichfelder, Sebastian, 2008. "Horizontale Gleichheit im Abgaben-Transfersystem: eine Analyse äquivalenter Einkommen von Arbeitnehmern in Deutschland," arqus Discussion Papers in Quantitative Tax Research 36, arqus - Arbeitskreis Quantitative Steuerlehre.
- repec:old:wpaper:331 is not listed on IDEAS
- Arnaldur Kristjánsson & Peter Lambert, 2015.
"Structural progression measures for dual income tax systems,"
The Journal of Economic Inequality,
Springer;Society for the Study of Economic Inequality, vol. 13(1), pages 1-15, March.
- Arnaldur Sölvi Kristjánsson & Peter J. Lambert, 2012. "Structural Progression Measures for Dual Income Tax Systems," Working Papers 269, ECINEQ, Society for the Study of Economic Inequality.
- repec:kap:jecinq:v:15:y:2017:i:3:d:10.1007_s10888-017-9354-x is not listed on IDEAS
- Justin Ven & Nicolas Hérault & Francisco Azpitarte, 2017.
"Identifying tax implicit equivalence scales,"
The Journal of Economic Inequality,
Springer;Society for the Study of Economic Inequality, vol. 15(3), pages 257-275, September.
- Justin van de Ven & Nicolas Herault & Francisco Azpitarte, 2014. "Identifying Tax Implicit Equivalence Scales," Melbourne Institute Working Paper Series wp2014n03, Melbourne Institute of Applied Economic and Social Research, The University of Melbourne.
- Justin Van de Ven, 2015. "Identifying Tax Implicit Equivalence Scales," National Institute of Economic and Social Research (NIESR) Discussion Papers 444, National Institute of Economic and Social Research.
- Luis Ayala & Rosa Martínez & Jesús Ruiz Huerta, 2003. "Equivalence scales in tax and transfer policies," Investigaciones Economicas, Fundación SEPI, vol. 27(3), pages 593-614, September.
- 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.
- John Muellbauer & Justin van de Ven, 2004.
"Estimating Equivalence Scales for Tax and Benefits Systems,"
2004-W06, Economics Group, Nuffield College, University of Oxford.
- Dr Justin van de Ven, 2004. "Estimating Equivalence Scales for Tax and Benefits Systems," National Institute of Economic and Social Research (NIESR) Discussion Papers 229, National Institute of Economic and Social Research.
- 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.
- repec:zbw:hohpro:331 is not listed on IDEAS
- 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
- 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
NEP fieldsThis paper has been announced in the following NEP Reports:
- NEP-ALL-2002-04-15 (All new papers)
- NEP-LTV-2002-04-03 (Unemployment, Inequality & Poverty)
- NEP-PBE-2002-04-15 (Public Economics)
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