Prieto-Rodríguez, Juan; Salas, Rafael; Rodríguez, … - In: Economics Bulletin 4 (2003) 19, pp. 1-7
In this article, polarization measurement is presented as a useful tool for characterizing the net transfers of income between individuals caused by a tax reform. The bipolarization measure, which considers just two poles and involves the disappearance of the middle class, may complement...
