attention in the literature on optimal income taxation. This paper offers a simple and transparent analysis of its main …

To what extent do income taxation systems decrease poverty? We raise this question under the assumption that well …Nous proposons une méthode pour évaluer la capacité des systèmes de taxation du revenu de diminuer la pauvreté, lorsque …-being is defined in line with the ethics of responsibility. It requires considering that not all inequalities are unjust. Here …

revenue, which is spent for public goods (including education) and transfers (for poverty reduction). The efficient design of … poverty in an appropriate time period by transfers and vocational education measures for the grown-up as well as high quality …

a function - typically inequality or poverty indices - of household equivalized income. In parallel, economic research …

utility distribution, and then apply the model to examine the effects of a move from joint to individual taxation. We show …