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...

Kakwani and Lambert (Eur J Polit Econ 14(2):369–380, <CitationRef CitationID="CR3">1998</CitationRef>) 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...</citationref>

According to Kakwani and Lambert (1998), an equitable income tax should respect three axioms related to each taxpayer’s tax liability, average tax rate and post-tax income: whenever taxation determines unequal tax treatments among equals or modifies pre-tax ordering, it influences the...

Urban and Lambert (2005, 2008) present an exhaustive summary and an in-depth discussion of the literature contributions about the decomposition of the redistributive effect of a tax (RE). The authors discuss the indexes available in the literature for the potential vertical effect (V), the loss...

Gini and concentration indexes are well known useful tools in analysing redistribution and re-ranking effects of taxes with respect to a population of income earners. Aronson, Johnson and Lambert (1994), Urban and Lambert (2008) decompose Gini and re-ranking indices to analyse potential...

Aronson-Johnson-Lambert redistribution index RE can be correctly applied provided that after taxation incomes maintain the same pre-tax order in what it concerns (i) group average incomes and (ii) within group incomes. If this is not the case, R should be replaced by the transvariation index...

This paper compares the treatment of the family in the eleven Euro Countries and U.K. tax systems. For the sake of simplicity families with only one earner are considered. In the first section we survey the main features of the current systems in the twelve Countries to take account of marriage...

A population of households is considered and each household is distinguished by two attributes: pre-tax income and family size. To compare incomes in this heterogeneous environment an affine transformation is proposed as equivalent income function, from which income dependent equivalence scales...

In questo articolo si vuole presentare un'analisi della riforma dell'IRPEF, introdotta con il 1998, considerandola sotto l'aspetto particolare degli effetti che essa ha avuto nei confronti delle famiglie con figli, in cui il reddito sia intieramente prodotto da lavoro dipendente. Il lavoro...

<i> Il riconoscimento dei carichi di famiglia nell’IRPEF in Italia e in Europa: alcune proposte per l’Italia </i> (di Giacomo Boesso e Achille Vernizzi) - ABSTRACT: This paper compares the treatment of the family in the eleven Euro Countries and UK tax systems. For the sake of simplicity families...