Olmedo, Luis José Imedio; Gallardo, Encarnación … - In: Hacienda Pública Española (2005) 3, pp. 87-115
We consider an heterogeneous population in which we make a partition into two groups that are homogeneous with respect to the characteristics, other than the income, with fiscal incidence. The differences between both groups are taken into account by means of a profile of utility functions and...