Chakravarty, Satya R.; Moyes, Patrick - In: Economic Theory 21 (2003) 4, pp. 843-869
In a homogeneous framework where individuals can only be distinguished on the basis of their incomes, we examine the incidence of taxation on the amount of deprivation felt in the society. We conceive deprivation in terms of utility or well-being rather than just in terms of income and we...