We propose a straightforward dominance procedure for comparing social welfare orderings (SWOs) with respect to the degree of inequality aversion they express. Three versions of the procedure are considered, each of which uses a different underlying criterion of inequality comparisons: (i) a...

An income distribution is a mixture of two given income distributions if the relative frequency it associates with each income level is a convex combination of the relative frequencies associated with it by the given two income distributions——e.g., the income distribution of a country is...

Hammond (J Econ Theory 11, 465–467, 1975), Meyer (J Econ Theory 11, 119–132, 1975), and Lambert (The distribution and redistribution of income, Manchester University Press, Manchester, 2001) provide the formal result connecting leximin and the idea of extreme inequality aversion for social...

Between 1988 and 1993 the Belgian personal income tax system and the indirect tax system have been reformed to a considerable extent. We use microsimulation models to investigate the impact of the reform on the liability progression and the redistributive effect of the combined tax system. The...

Administrative data on personal income taxes and household budget surveys differ in at least one important respect: the definition of the unit of observation. The sociological concept of a household does not coincide with the administrative definition of a fiscal unit. We investigate whether the...

We provide a .first nonparametric (revealed preference) test of the collective consumption model on the basis of experimental data. By using nonparametric testing tools and experimental data, we avoid the usual problems associated with parametric tests (e.g. non-verifiable parametric structure)...

In this paper we investigate the progressivity impact of various components of the Belgian personal income tax system, before and after a major reform of this system. The reform reduced the top tax rates, broadened the tax base and increased tax credits. We show that, contrary to the opinion,...

In this paper, a collective discrete choice model is presented for female labour supply. Both preferences of females and the intrahousehold decision process are econometrically identifiable. The model incorporates nonparticipation and nonlinear taxation. It is applied to Belgian microdata and is...

Non-radial measures of technical efficiency essentially differ from their radial counterparts in that the product mix of the efficient reference is allowed to be different from the product mix of the evaluated observation. Whereas existing non-radial measures are still based on the product mix...

We argue that efficiency assessments of academic research should focus on micro-units of research production rather than on conventionally employed (aggregated) macro-units, and show that such a detailed analysis of research performance provides interesting insights. In addition, we propose a...