Salas, Gonzalo - Instituto de Economía, Facultad de Ciencias … - 2009
every citizen. In this paper I consider the impact of a tax whit this characteristic on disposable income, poverty, and … inequality of alternative designs. Efficiency and equity can guide an assessment of a tax system or a policy of incomes transfers …. This paper focuses on the second criteria, for which I realize static arithmetic microsimulation. I conclude that the main …