Nous proposons une méthode pour évaluer la capacité des systèmes de taxation du revenu de diminuer la pauvreté, lorsque …

We analyze the effects, on nonredistributive taxation and on migrations, of wage differentials existing between two …

We establish the precise connections between progressive taxation and inequality reduction, in a setting where the … traditional literature on taxation, the equivalence between inequality reduction and the combination of progressivity and income …

Progressivity, inequality reduction and merging-proofness are three wellknown axioms in taxation. We investigate … implications of each of the three axioms through characterizations of several families of taxation rules and their logical … relations. We also study the preservation of these axioms under two operators on taxation rules, the so-called convexity …