interaction of the mechanisms of income taxation and redistribution. Moreover, we evaluate the distribution of EMTRs in the …

The poverty impact of indirect tax reforms is analyzed using sequential stochastic dominance methods. This allows …

of improving social welfare or decreasing poverty for large classes of social welfare and poverty indices. It also … derives estimators of critical poverty lines and economic efficiency ratios which can be used to characterize socially …

from a joint to an individual taxation system in France. We show that the net-of-tax relative earning potential of the wife …

a wide spectrum of poverty analysts. The statistical properties of the various estimators are also derived in order to … also shows how the pro-poorness of a tax reform depends on one’s conception of poverty as well as on the revenue and …

The importance of taking into account multiple dimensions of wellbeing in the measurement of poverty has been … emphasized in the recent literature. The poverty alleviation literature has not, however, yet addressed the important issue of … policy design for efficient multidimensional poverty reduction. From a normative perspective, it can be argued that, in …

be financed according to countries’ responsibility for climate change. Because GHG decay very slowly, we argue that the … of actual emissions as in a Pigovian taxation scheme. We characterize new versions of two well-known cost-sharing schemes … by adapting the responsibility theory of Bossert and Fleurbaey (1996) to a context with externalities. …

proportional taxation increases the cost of self-control, and that this adverse effect is more acute when public pensions become …