Showing 1 - 10 of 305
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...
Persistent link: https://www.econbiz.de/10005063221
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...
Persistent link: https://www.econbiz.de/10005063228
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....
Persistent link: https://www.econbiz.de/10005187568
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...
Persistent link: https://www.econbiz.de/10005187578
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...
Persistent link: https://www.econbiz.de/10005413375
En este trabajo se descompone el efecto redistributivo del sistema fiscal en su componente vertical y horizontal por medio de la estimación no paramétrica siguiendo la metodología de Perrote et al. (2001) y Rodríguez y Salas (2001). La base de datos utilizada es el panel de declarantes del...
Persistent link: https://www.econbiz.de/10005418961
. Recent literature stresses the multidimensional nature of income distribution. Two of the most relevant components are inequality and polarization. In this paper, we show the restrictions of keeping simultaneously constant these two aspects whenever the distribution of incomes changes....
Persistent link: https://www.econbiz.de/10005419032
Persistent link: https://www.econbiz.de/10011189220
Majority voting and social evaluation functions are the main alternatives proposed in the literature for aggregating individual preferences. Despite these being very different, this paper shows that the ranking of income distributions, symmetric under the same transformation, by S-Gini...
Persistent link: https://www.econbiz.de/10011042922
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...
Persistent link: https://www.econbiz.de/10005094717