Aaberge, Rolf; Colombino, Ugo; Strøm, Steinar - In: Journal of Population Economics 17 (2004) 4, pp. 767-785
A crucial issue in efficiency-equality evaluations of tax reforms resides in the possibility that the level as well as the distribution of welfare may change, where the household-specific measures of welfare capture the value of income as well as the value of leisure. A better-designed...