Calonge, Samuel; Tejada, Oriol - Xarxa de Referència en Economia Aplicada (XREAP) - 2009
We extend the linear reforms introduced by Pf¨ahler (1984) to the case of dual taxes. We study the relative effect that linear dual tax cuts have on the inequality of income distribution -a symmetrical study can be made for dual linear tax hikes-. We also introduce measures of the degree of...