Volltext herunterladen
(644.1 KB)
Zitationshinweis
Bitte beziehen Sie sich beim Zitieren dieses Dokumentes immer auf folgenden Persistent Identifier (PID):
https://nbn-resolving.org/urn:nbn:de:0168-ssoar-86202-2
Export für Ihre Literaturverwaltung
Income taxation and equity: new dominance criteria with a microsimulation application
[Zeitschriftenartikel]
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 theor... mehr
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.... weniger
Thesaurusschlagwörter
Einkommensunterschied; Chancengleichheit; Steuerreform; Simulation; Gerechtigkeit; Rumänien; Ungleichheit
Klassifikation
Öffentliche Finanzen und Finanzwissenschaft
Allgemeine Soziologie, Makrosoziologie, spezielle Theorien und Schulen, Entwicklung und Geschichte der Soziologie
Freie Schlagwörter
microsimulation; progressivity; horizontal equity; EU-SILC 2011
Sprache Dokument
Englisch
Publikationsjahr
2022
Seitenangabe
S. 509-536
Zeitschriftentitel
The Journal of Economic Inequality, 20 (2022) 3
DOI
https://doi.org/10.1007/s10888-022-09537-7
ISSN
1573-8701
Status
Veröffentlichungsversion; begutachtet (peer reviewed)