. Thereby, distributional effects shall be differentiated by four subconcepts, i.e. 1.) the traditional concept of inequality, 2 … poverty and richness. The concept of inequality and the concept of income poverty are the by far most widely applied concepts …

. Thereby, distributional e¤ects shall be differentiated by four subconcepts, i.e. 1.) the traditional concept of inequality, 2 … poverty and richness. The concept of inequality and the concept of income poverty are the by far most widely applied concepts …

. Thereby, distributional e¤ects shall be differentiated by four subconcepts, i.e. 1.) the traditional concept of inequality, 2 … poverty and richness. The concept of inequality and the concept of income poverty are the by far most widely applied concepts …

deal with vertical inequality – that is, fostering redistribution from the rich to the poor – less is known about their … performance in dealing with horizontal inequality, that is, in redistributing among socio-economic groups. In a context where … findings suggest that horizontal inequality is a dimension which policy makers should take into account when reforming tax and …

deal with vertical inequality - that is, fostering redistribution from the rich to the poor - less is known about their … performance in dealing with horizontal inequality, that is, in redistributing among socio-economic groups. In a context where … findings suggest that horizontal inequality is a dimension which policy makers should take into account when reforming tax and …

inequality. Efficiency effects in terms of changes in marginal tax rates and labor supply effects are mixed. The combination with … inequality of after tax incomes. We conclude that tax simplification may improve the efficiency of the tax system without … increasing inequality of after tax income. …

inequality attributable to circumstances is usually quite small - in the advanced democracies, on the order of 20%. One reason … accomplishments, other environmental circumstances, and the income as an adult, we compute that the fraction of income inequality due …