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Consistent Income Tax Structures When Households Are Heterogeneous

Citations

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Cited by:

  1. Ivica Urban, 2017. "Measuring income redistribution: beyond the proportionality standard," Working Papers 427, ECINEQ, Society for the Study of Economic Inequality.
  2. Oriol Carbonell-Nicolau & Humberto Llavador, 2021. "Elasticity determinants of inequality-reducing income taxation," The Journal of Economic Inequality, Springer;Society for the Study of Economic Inequality, vol. 19(1), pages 163-183, March.
  3. Christian Seidl, 2002. "The over-generous boon: Tax splitting in Germany," Journal of Economics, Springer, vol. 77(1), pages 241-260, December.
  4. Udo Ebert, 2011. "The redistribution of income when needs differ," Working Papers V-331-11, University of Oldenburg, Department of Economics, revised Feb 2011.
  5. 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.
  6. 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.
  7. Simone Pellegrino & Achille Vernizzi, 2023. "On measuring axiom violations due to each tax instrument applied in a real-world personal income tax," Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, vol. 61(4), pages 853-882, November.
  8. repec:old:wpaper:331 is not listed on IDEAS
  9. 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.
  10. 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.
  11. 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.
  12. 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.
  13. 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.
  14. Luis Jos Imedio Olmedo & Encarnaci n Macarena Parrado Gallardo & Mar a Dolores Sarri n Gavil n, 2005. "Horizontal equity, equal progression: an utilitarian approach," Hacienda Pública Española / Review of Public Economics, IEF, vol. 174(3), pages 87-115, September.
  15. Oriol Carbonell-Nicolau & Humberto Llavador, 2024. "Social Preorders and Tax Progressivity," Working Papers 1459, Barcelona School of Economics.
  16. 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.
  17. Luis J. Imedio Olmedo & Encarnaci n M. Parrado Gallardo & Maria Dolores Sarri n Gavil n, 2003. "C digos impositivos lineales. Su efecto sobre poblaciones heterog neas," Hacienda Pública Española / Review of Public Economics, IEF, vol. 167(4), pages 57-85, December.
  18. Luis Jos Imedio Olmedo & Elena B Rcena Mart N, 2002. "C digos impositivos, desigualdad y bienestar," Hacienda Pública Española / Review of Public Economics, IEF, vol. 160(1), pages 29-46, march.
  19. 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.
  20. Nanak Kakwani & Hyun Hwa Son, 2021. "Normative Measures of Tax Progressivity: an International Comparison," The Journal of Economic Inequality, Springer;Society for the Study of Economic Inequality, vol. 19(1), pages 185-212, March.
  21. Carbonell-Nicolau, Oriol, 2024. "Inequality and bipolarization-reducing mixed taxation," Mathematical Social Sciences, Elsevier, vol. 132(C), pages 128-145.
  22. Ernesto Savaglio, 2012. "Multidimensional Inequality with Variable Household Weight," Department of Economics University of Siena 667, Department of Economics, University of Siena.
  23. Oriol Carbonell-Nicolau & Humberto Llavador, 2018. "Further Results on the Inequality Reducing Properties of Income Tax Schedules," Departmental Working Papers 201801, Rutgers University, Department of Economics.
  24. 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.
  25. 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.
  26. Carbonell-Nicolau, Oriol, 2025. "On progressive tax systems with heterogeneous preferences," Journal of Mathematical Economics, Elsevier, vol. 117(C).
  27. 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.
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