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A general class of progressivity indices is proposed which is consistent with the well-developed theory of the measurement of inequality and social welfare. In particular, we show that the more progressive a tax system, the more equal the distribution of net income and the greater the...
Persistent link: https://www.econbiz.de/10005670312
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Declining social and economic inequalities since the late 1990s coincided with several basic shifts in Latin America.s political landscape, including an electoral turn to the left and a revival of social mobilization from below. These shifts helped to .repoliticize. inequality and return...
Persistent link: https://www.econbiz.de/10009653090
classes of indices of tax departure from proportionality and tax redistribution are derived. A special case of these indices …
Persistent link: https://www.econbiz.de/10005796035
This paper focuses on measuring the extent to which publicly subsidized transfers in Latin America and the Caribbean redistribute income. The redi$
Persistent link: https://www.econbiz.de/10004995238
An indicator of the performance of a tax (and/or benefit) system in generating a high level of social welfare is proposed. Under standard assumptions on the form of the admissible social welfare functions, the indicator is shown to be increasing in the progressivity of the system. It is also...
Persistent link: https://www.econbiz.de/10005696465