Kakwani, Nanak C.; Lambert, Peter J. - In: The Review of Economics and Statistics 81 (1999) 1, pp. 27-31
We propose a procedure for measuring the effect of systematic discrimination in the income tax. Different socioeconomic groups are assumed to face different tax schedules. We show that a welfare loss is caused by the group specificity of schedules, the dollar value of which is our measure of...