Donaldson (1984) index of tax progressivity is employed. This enables contributions from vertical redistribution and horizontal … characterizations of redistributional effects of income tax schedules; the fixed-income procedure of Kasten, Sammartino and Toder (1994 …

This paper exposes and explains the various ways in which value judgements can be instilled into an income tax system …, or, if inherent in a pre-existing one, can be drawn out and understood. A putative EU-wide income tax, additional to the … "equivalent income function", and the equal treatment command modelled in terms of it, the resultant tax will in general be …

Donaldson (1984) index of tax progressivity is employed. This enables contributions from vertical redistribution and horizontal … characterizations of redistributional effects of income tax schedules; the fixed-income procedure of Kasten, Sammartino and Toder (1994 …