On measuring inequity in taxation among groups of income units

MG Monti, S Pellegrino… - Review of Income and …, 2015 - Wiley Online Library
In this paper a method for analyzing the fairness of an income tax system when portioning
the population into heterogeneous socio‐economic groups is proposed. The equitable tax
system is defined by the three axioms given by K akwani and L ambert in 1998 and, as they
suggest, inequity is evaluated by the negative influences on the redistributive effect of the tax
associated with axiom violations. Measuring the extent of axiom violations among
households belonging to different groups, we improve the K akwani and L ambert analysis …

On Measuring Inequity in Taxation Among Groups of Income Units

A Vernizzi, MG Monti, S Pellegrino - The Review of Income and …, 2013 - papers.ssrn.com
In this paper a method for analyzing the fairness of an income tax system when portioning
the population into heterogeneous socio-economic groups is proposed. The equitable tax
system is defined by the three axioms given by Kakwani and Lambert (1998) and, as they
suggest, inequity is evaluated by the negative influences on the redistributive effect of the tax
associated with axiom violations. Measuring the extent of axiom violations among
households belonging to different groups, we improve the Kakwani and Lambert analysis …
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