in wage inequality, whereas the CEU has seen only modest changes. This paper studies the role of labor income tax … to tax policies. First, we show that countries with more progressive labor income tax schedules have significantly lower …

This paper addresses the problem of the normative evaluation of income tax systems and income tax reforms. While most …, this paper, building upon the opportunity egalitarian theory, proposes new equity criteria which take into account also the …

The distributional impact of policy changes is usually considered in terms of equivalised household income, assuming … that each individual within the household is being affected in the same way, as a result of complete income pooling. The … on the equal income sharing assumption but focus on lone parent families - a specific household type which makes gendered …