We propose a general cost-of-inequality approach that jointly integrates horizontal and vertical equity criteria in the … assessment of poverty alleviation programs, with the strength of each criterion being captured through its own inequity …-aversion parameter. This contrasts with the assessment of poverty alleviation programs done with simple under-coverage and leakage ratios …

acknowledged approaches in the study of income inequality and redistribution: Kakwani’s (1984) decomposition of redistributive … inequality into contributions of different income components. The roles of taxes and benefits in achieving vertical, horizontal …

ethically flexible tools that integrate these two strands. This is achieved using a measure of inequality that merges the well … transfers into a vertical equity effect and a loss of redistribution due to either classical HI or reranking. An inequality …-change approach and a money-metric cost-of-inequality approach are developed. The latter approach makes aggregate classical HI …

reform, that introduced significant changes in the tax structure. Our microsimulation model uses as input data those provided …