The effects of personal income tax changes are usually analyzed by comparing the inequality of income distributions before and after the tax policy change on a fixed pretax income distribution. This constant-population methodology aims at isolating the "pure" redistributive effect of the tax...

The model takes into account the household production and self reported information is interpreted in relation with the sharing rule governing the bargaining process in the family. Considering that the theoretical framework implies a wide concept of full income, which includes the allocation of...