This paper aims at investigating empirically the impact of fiscal decentralization reforms on inequality in well-being. In particular, we look at the effects on health inequalities following the assignment of larger tax power to the Italian Regions for financing their health expenditure,...

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,...

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...