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[spa] Evolución del carácter igualitario del con junto "impuesto sobre la renta/cotizaciones sociales" en la Quinta República, . por Alain Trannoy, Rachel Jehanne, Michel Lebreton y Patrick Moyes.. . El presente artículo tiene por objeto analizar la evolución del carácter igualitario del...
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[eng] The family Quotient: a Tax Structure Consistent with the Relative Lorenz Criterion . by Patrick Moyes and Alain Trannoy . When households are identical in all characteristics other than income, an average rate of taxation increasing with primary income guarantees that disposable income is...
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