Income taxation and equity
New dominance criteria with a microsimulation application
Dados Bibliográficos
| ID | 12837202 |
|---|---|
| Autores | Paolo Brunori (0000-0002-1624-905X, University of Florence), Flaviana Palmisano (0000-0001-7944-3813, Sapienza University of Rome, autor correspondente), Vito Peragine (0000-0003-3957-3386, University of Bari Aldo Moro) |
| Ano | 2022 |
| Volume | 20 |
| Fascículo | 3 |
| Páginas | 509-536 |
| Data de publicação | 2022-08-10 |
| Peer Reviewed | Sim |
| Open Access | Sim |
| Tipo | ARTICLE |
| Periódico | The Journal of Economic Inequality (JOURNAL) |
| Identificadores do periódico | ISSN: 1569-1721 • E-ISSN: 1573-8701 |
| Editora | Springer Science+Business Media (PUBLISHER • DE) |
| DOI | 10.1007/s10888-022-09537-7 |
| OpenAlex | W4292458060 |
| Idioma | EN |
| Referências citadas | 45 |
This paper addresses the problem of the normative evaluation of income tax systems and income tax reforms. While most of the existing criteria, framed in the utilitarian tradition, are uniquely based on information about individual incomes, this paper, building upon the opportunity egalitarian theory, proposes new equity criteria which take into account also the socio-economic characteristics of individuals. Suitable dominance conditions that can be used to rank alternative tax systems are derived by means of an axiomatic approach. Moreover, the theoretical results are used to assess the redistributive effects of an hypothetical tax reform in Romania through a microsimulation analysis
Axiom · Dominance (genetics · Economics · Equity (law · Income tax · Macroeconomics · Microeconomics · Microsimulation · Normative · Political science · Public economics · Public finance · Tax reform · Fiscal Policy and Economic Growth · Gender, Labor, and Family Dynamics · Income, Poverty, and Inequality
Bootstrap Methods and their Application
Euromod
Measuring pro-poor growth
Approaches to Inequality of Opportunity
An Exploration in the Theory of Optimum Income Taxation
Chapter 2 Measurement of inequality
Individual Responsibility and Equality of Opportunity
The Roots of Inequality
Intergenerational Mobility and Preferences for Redistribution
Robust Inequality of Opportunity Comparisons
Choice and Personal Responsibility
Status Quo in the Welfare Analysis of Tax Reforms
Equality of opportunity and luck
Measurement of inequality of opportunity
Preferences for redistribution
Accounting for family background when designing optimal income taxes
Inequality of opportunity and growth
Responsibility sensitive egalitarianism and optimal linear income taxation
Opportunity egalitarianism and income inequality
Assessing Individual Income Growth
Ex Ante Versus Ex Post Equality of Opportunity
Equality of Opportunity
| Velocidade de citação | historical |
|---|---|
| Altamente citado | Não |