In this paper we use a generalized entropy index such as the Theil index to analyze regional inequalities in Europe. We proved that there is a synchronization between the convergence and catching-up process of objective 1 regions towards the EU15 average with the reform of the EU regional...

The traditional concept of a strict minimum of nontaxable income equal for all taxpayers embedded in most current income-tax systems is the result of a paradox of fiscal egalitarianism. The paper shows that substituting the traditional notion of a strict minimum of nontaxable income for a scheme...