a function - typically inequality or poverty indices - of household equivalized income. In parallel, economic research …

-units) on inequality and poverty statistics using Irish microdata. We find that benchmark equivalence scales result in … substantial variation in the degree of income poverty estimated at the household level, particularly for young children and the … children, Irish income poverty rates in 2019 ranged from 15.0 per cent to 19.5 per cent - most of this variation is …

standards. The workhorse models of optimal income taxation call for more redistribution as inequality rises. By contrast, living …

find that individual taxation welfare dominates joint taxation not only on the well-known grounds of efficiency but also of … distribution. In addition to reducing the intra-household net-of-tax wage gap, individual taxation removes the opportunity for tax …

determinants of across-household heterogeneity in second earner labour supply. We find that individual taxation is welfare …-superior to joint taxation in models that match the data on empirical wage distributions, on grounds of both efficiency and equity …

By inverting Saez (2002)'s model of optimal income taxation, we characterize the redistributive preferences of the …