Kakwani and Lambert (Eur J Polit Econ 14(2):369–380, 1998) state three axioms which should be respected by an equitable tax system. Using the Atkinson–Plotnick–Kakwani re-ranking indexes of taxes, tax rates, and post-tax incomes, calculated with respect to the ranking of pre-tax income...

This paper focuses on the estimation of horizontal inequity, remaining within the framework of the close equals groups approach started by Aronson, Johnson and Lambert (1994), and systematised by Urban and Lambert (2008). Within the framework of the close equals groups the choice of bandwidth,...

Recently van De Van, Creedy and Lambert (2001) and Urban and Lambert (2008) have reconsidered the original Aronson, Johnson and Lambert (1994) decomposition of the redistributive effect in order to identify the optimal bandwidth that should be used in decomposing the redistributive effect, when...

In this paper a method for analyzing the fairness of an income tax system when portioning the population into heterogeneous socio-economic groups is proposed. The equitable tax system is defined by the three axioms given by Kakwani and Lambert (1998) and, as they suggest, inequity is evaluated...

Recently van De Van, Creedy and Lambert (2001) and Lambert and Urban (2005) have reconsidered the original Aronson, Johnson and Lambert (1994) decomposition of the redistributive effect in order to properly evaluate personal income tax reforms, when sequential income groups do not concern exact...