Let us assume a revenue- and inequality-neutral flat tax reform shifting from a graduated-rate tax. Is this reform really distributional neutral? Traditionally, there has been a bias toward the inequality analysis, forgetting other relevant aspects of the income distribution. This kind of...

We provide a partial ordering view of horizontal inequity (henceforth HI), based on the Lorenz criterion, associated with different post-tax income distributions and a (bistochastic) nonparametric estimated benchmark distribution. As a consequence, several measures consistent with the Lorenz...

Recent literature stresses the multidimensional nature of income distribution. Two of the most relevant components are inequality and polarization. In this paper, we prove the impossibility of keeping simultaneously constant these two aspects whenever the distribution of incomes changes....

We explore the relevance of adopting a bistochastic nonparametric estimator. This estimator has two main implications. First, the estimator reduces variability according to the robust criterion of second-order stochastic (and Lorenz) dominance. This is a universally criterion in risk and welfare...

The literature has typically found that the distribution of socioeconomic factors like education, labor status and income does not account for the remarkablewealth inequality disparities between countries.As a result, their different institutions and other latent factors receive all the credit....

This paper proposes a partial equality-of-opportunity ordering based on the inequality-of-opportunity curve, a mechanism that gives preference to those who are worse in terms of opportunity. Moreover, it provides a complete ordering that depends on a sensitivity parameter representing the degree...

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...

In this paper we consider the main factors that have influenced inequality of opportunity (IO) in Europe. Based on the EU-SILC database, we find that the various levels of development, education and social protection expenditure in 23 European countries significantly affect IO. Dropping out from...

This paper analyzes the relationship between bipolarization and inequality, welfare and poverty measures. First, we clarify the similarities and differences between bipolarization and inequality measures. Second, it is shown that bipolarization is the difference between the welfare levels of the...