This work concentrates in the fundamental ideas that constitute the existing theoretical framework of the poverty measurement from the 1960’s to the state-of-the-art, with an extended comment on the more relevant issues, the presentation of more influencing approaches and the probable path of...

This paper makes a new attack on the old problem of measuring horizontal inequity in the income tax. Local measures of inequality of posttax income among pretax equals are proposed, which reflect alternative value judgments about the nature and magnitude of an inequity. These measures are...