La scomposizione dell'effetto redistributivo in effetto verticale, orizzontale e di riordinamento: analisi della recente letteratura e verifica empirica

S Pellegrino, A Vernizzi - Politica economica, 2011 - rivisteweb.it
Una imposta progressiva sul reddito determina un effetto redistributivo sui redditi netti e uno
scostamento dalla proporzionalità sui debiti d'imposta, se confrontata con una imposta …

[图书][B] Redistribution and equity of polish personal income tax: measurement using micro data from tax returns

M Kosny, E Mazurek - 2009 - torrossa.com
The redistribution effect of taxation is widely analyzed in literature. General findings could be
summarized as follows: actual redistribution depends both on construction of tax schedule …

A Note of the Identification of the Bandwidth for the Potential Redistribution Index Evaluation

E Mazurek - Prace Naukowe Akademii im. Jana Długosza w …, 2009 - ceeol.com
A decomposition of actual redistributive effect was proposed by Aronson Johnson and
Lambert in 1992, in order to evaluate the potential redistributive effect. However this …

[PDF][PDF] The Identification of the Bandwidth for the Potential Redistribution Index Evaluation

E Mazurek - Argumenta Oeconomica, 2012 - dbc.wroc.pl
A decomposition of actual redistributive effect was proposed by Aronson Johnson and
Lambert in 1992, in order to evaluate the potential redistributive effect. However this …

[PDF][PDF] The Decomposition of the Redistributive Effect and the Issue of Close Equals Identification

E Mazurek, S Pellegrino, A Vernizzi - 2010 - bemservizi.unito.it
Abstract Urban and Lambert (2005, 2008) present an exhaustive summary and an in-depth
discussion of the literature contributions about the decomposition of the redistributive effect …

Wyznaczanie szerokości przedziałów dochodowych w dekompozycji współczynnika redystrybucji

E Mazurek - Prace Naukowe Akademii im. Jana Długosza w …, 2009 - ceeol.com
Progressive nature, characterizing most of contemporary income tax systems in developed
countries, suggests that tax system is seen as an important instrument of income …

Assessment of Optimal Bandwidth in Decomposition of Redistribution Coefficient

E Mazurek, M Kośny - Pragmata tes Oikonomias, 2009 - czasopisma.ujd.edu.pl
Najczęściej analizowany współczynnik redystrybucji, wyrażony jako różnica w koncentracji
dochodu przed i po opodatkowaniu, stanowi miarę efektywnej redystrybucji, obejmującej …

[引用][C] 探寻最公平的中国个人所得税制

胡华 - 南开经济研究, 2020