Pellegrino, Simone; Vernizzi, Achille - In: Empirical Economics 45 (2013) 1, pp. 239-245
Kakwani and Lambert (Eur J Polit Econ 14(2):369–380, <CitationRef CitationID="CR3">1998</CitationRef>) state three axioms which should be respected by an equitable tax system. Using the Atkinson–Plotnick–Kakwani re-ranking indexes of taxes, tax rates, and post-tax incomes, calculated with respect to the ranking of pre-tax income...</citationref>
