Recently van De Van, Creedy and Lambert (2001) and Urban and Lambert (2008) have reconsidered the original Aronson, Johnson and Lambert (1994) decomposition of the redistributive effect in order to identify the optimal bandwidth that should be used in decomposing the redistributive effect, when...

The empirical studies evaluating the effects of personal income taxation draw their conclusions from the use of the standard statistical and redistributive indexes. Nevertheless, the Economic theory has elaborated some precise axioms to equally apportion the burden of taxation among citizens: in...