Download full text
(644.1Kb)
Citation Suggestion
Please use the following Persistent Identifier (PID) to cite this document:
https://nbn-resolving.org/urn:nbn:de:0168-ssoar-86202-2
Exports for your reference manager
Income taxation and equity: new dominance criteria with a microsimulation application
[journal article]
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... view more
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.... view less
Keywords
difference in income; equal opportunity; tax reform; simulation; justice; Romania; inequality
Classification
Public Finance
General Sociology, Basic Research, General Concepts and History of Sociology, Sociological Theories
Free Keywords
microsimulation; progressivity; horizontal equity; EU-SILC 2011
Document language
English
Publication Year
2022
Page/Pages
p. 509-536
Journal
The Journal of Economic Inequality, 20 (2022) 3
DOI
https://doi.org/10.1007/s10888-022-09537-7
ISSN
1573-8701
Status
Published Version; peer reviewed