Journal ArticleDOI
Consistent Income Tax Structures When Households Are Heterogeneous
Udo Ebert,Patrick Moyes +1 more
TLDR
The paper examines the redistributive impact of income taxation for heterogeneous populations by comparing the Lorenz curves of the distributions of before and after tax equivalent incomes.About:
This article is published in Journal of Economic Theory.The article was published on 2000-01-01. It has received 51 citations till now. The article focuses on the topics: State income tax & Gross income.read more
Citations
More filters
Journal ArticleDOI
A Subjective Well-being Equivalence Scale for Mexico: Estimation and Poverty and Income-distribution Implications
TL;DR: In this article, a subjective well-being approach is used to estimate equivalence scales for making welfare comparisons for persons living under different household arrangements, for example, in households of different sizes and with different age composition of household members.
Journal ArticleDOI
Individual welfare, social deprivation and income taxation
TL;DR: In this article, the authors examine the incidence of taxation on the amount of deprivation felt in the society and measure it by comparing the deprivation profiles arising in the different situations, and identify the restrictions to be imposed on the utility function which guarantee that a more progressive system of taxes always results in less social deprivation.
Journal ArticleDOI
Social welfare rankings of income distributions A new parametric concept of intermediate inequality
TL;DR: This paper installs a new concept of intermediate inequality, which it is proved that one income distribution dominates another for all social evaluation functions in iff the former has a higher mean and a higher η-Lorenz curve.
Posted Content
Individual welfare, social deprivation and income taxation
TL;DR: In this article, the authors examine the incidence of taxation on the amount of deprivation felt in the society and measure it by comparing the deprivation profiles arising in the different situations, and identify the restrictions to be imposed on the utility function which guarantee that a more progressive system of taxes always results in less social deprivation.
Journal ArticleDOI
Horizontal Equity and Progression When Equivalence Scales Are Not Constant
Udo Ebert,Peter J. Lambert +1 more
TL;DR: In this article, the use of equivalence scales to achieve horizontal equity is discussed and the authors explore various possible criteria for horizontal equity in this scenario and their implications for vertical equity.
References
More filters
Book
Inequalities: Theory of Majorization and Its Applications
TL;DR: In this paper, Doubly Stochastic Matrices and Schur-Convex Functions are used to represent matrix functions in the context of matrix factorizations, compounds, direct products and M-matrices.
Journal ArticleDOI
On the Measurement of Inequality
TL;DR: In this paper, the problem of comparing two frequency distributions f(u) of an attribute y which for convenience I shall refer to as income is defined as a risk in the theory of decision-making under uncertainty.
Journal ArticleDOI
Lectures on Functional Equations and their Applications.
Journal ArticleDOI
Unequal inequalities. I
TL;DR: In this article, the authors analyzed properties of measures of inequality, applied to income inequalities but meaningful for practically any measure of dispersion in economics, and showed that these properties are equivalent to each other: positivity out of equality, rectifiance, quasi-convexity, and concavity.