This paper presents a novel technique to measure and compare the redistributive capacity of observed tax (or transfer) policies. The technique is based on income distribution simulations and controls for differences in pre-tax income distributions. It assumes that the only information on the...

This paper explores the revenue-raising aspect of progressive taxation and derives, on the basis of a simple model, the optimal degree of tax progressivity where the tax revenue is used exclusively to finance (perfectly) targeted transfers to the poor. The paper shows that not only would it be...

1. Globalization and Inequality: The Facts -- 2. Trade and Inequality -- 3. Mobility of Tax Bases and Tax Competition -- 4. Anti-inequality policies and globalization -- 5. Further researches and policy implications.