Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/113324
Authors: 
Brunori, Paolo
Palmisano, Flaviana
Peragine, Vito
Year of Publication: 
2014
Series/Report no.: 
EUROMOD Working Paper EM19/14
Abstract: 
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.
Subjects: 
income inequality
inequality of opportunity
tax reforms
microsimulation
progressivity
horizontal equity
JEL: 
D63
E24
O15
O40
Document Type: 
Working Paper

Files in This Item:
File
Size





Items in EconStor are protected by copyright, with all rights reserved, unless otherwise indicated.