Inequality and taxation
著者
書誌事項
Inequality and taxation
（Research on economic inequality : a research annual / editor, Daniel J. Slottje, v. 7）
JAI Press, c1997
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注記
Includes bibliographical references
内容説明・目次
内容説明
This discussion of inequality and taxation is part of a series which aims to cover a broad spectrum of topics related to economic inequality. The topics covered include such areas as income redistribution, tax changes following the Tax Reform Act of 1986, and alternative tax structures.
目次
Horizontal inequality and reranking (P.J. Lambert, X. Ramos). Measuring progressivity and inequality (J.-Y. Duclos). Tax elasticity, income redistribution and the measurement of tax progresssivity (N. Podder). Poverty and inequlaity comparisons of alternative tax structures (J. Creedy). Progress in the theory of social choice and distributive justice (P.J. Hammond). Ray invariant inequality measures (C. Seidl, A. Pfingsten). Absolute inequality indices and equivalence differences (U. Ebert). Deprivation reducing income tax functions (D. Mukherjee). Income and tax changes following the Tax Reform Act of 1986: a general decomposition (J.A. Bishop et al.). The distributional implications of income tax changes in the early 1980s (S. Zandvakili). Horizontal neutrality and vertical redistribtuion with indirect taxes (A. Decoster, E. Schokkaert and G. Van Camp). The effect of marginal changes in prices on income inequlaity in Romania (S. Yitzhaki). A social welfare model for the evaluation of the Spanish income tax system (J. Ruiz-Castillo, C. Vargas). Vertical and horizontal lifetime redistribution by the Dutch social security system (J.H.M. Nelissen).
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