Lambert, Peter J.; Yitzhaki, Shlomo - In: FinanzArchiv: Public Finance Analysis 69 (2013) 3, pp. 241-255
There is an inconsistency between the way income tax progressivity is measured and the policy instruments typically … used by the income tax authorities. This inconsistency leads to violation of Feldstein´s principle of horizontal equity and … methodology for measuring the magnitude of the unintentional reranking in terms of forgone redistribution, and apply it to Israeli …
