This note constructs a simple two class example in which the Gini index is held constant
while the size of the rich and poor populations change, in order to illustrate how very …

This paper compares income distributions for the family types distinguished by the number
of children. The primary contribution to the literature of the current paper was to provide …

The rise of wealth inequalities between and within nations is sustaining the request of
reforming personal income taxes in many countries. A complete evaluation of the …

In this paper we investigate the relationship between family structure and poverty for
European countries using Eurostat and OECD data. In particular, we focus on the change in …

People often disagree about what counts as “just” in a particular case. Such disagreement is
natural and understandable once we realize that people commonly bring to the concept of …

This paper analyzes the redistributive impact of the fiscal system and simultaneously
explains how each tax and benefit instrument satisfies the principles of vertical and …

This paper studies the redistributive capacity of the Italian personal income tax by using
individual tax files. We propose and apply a modified version of the decomposition of the …

In their seminal paper, Kakwani and Lambert (Eur J Polit Econ 14: 369–380, 1998) state
three Axioms an equitable tax system should respect. By proposing a measurement system …

In this paper we propose a multi-objective evolutionary algorithm for supporting the
definition of a personal income tax reform. As a case study, we apply this methodology to the …

We compare the tax burden distribution across incomes and the income share distribution,
based on a stochastic dominance approach. We find conditions to assess the progressivity …