MORENO-TERNERO, JUAN D.; VILLAR, ANTONIO - In: Journal of Public Economic Theory 8 (2006) 2, pp. 283-291
A taxation problem consists of collecting a given amount of taxes out of a population whose gross income vector is given. A tax rule R is more equitable than a rule R′ when the after-tax income vector generated by R Lorenz dominates that generated by R′. In this paper, we present a...