Brunori, Paolo; Palmisano, Flaviana; Peragine, Vito - Society for the Study of Economic Inequality - ECINEQ - 2014
This paper addresses the problem of the normative evaluation of income tax systems and income tax reforms. While most … socio-economic characteristics of individuals. Suitable dominance conditions that can be used to rank alternative tax … systems are derived by means of an axiomatic approach. Moreover, the theoretical results are used to assess the redistributive …