Kakwani and Lambert (1998) state three axioms which should be respected by an equitable tax system; then they propose a measurement system to evaluate at the same time the negative influences that axiom violations exert on the redistributive effect of taxes, and the potential equity of the tax...

This article introduces a new matrix approach, based on pairwise income comparisons, to decompose the Atkinson-Plotnick-Kakwani re-ranking measure when income units are gathered into groups. As it is known the Atkinson-Plotnick-Kakwani re-ranking measure is defined by the difference between the...

The main goal of this work is estimating general equivalence scales for Poland using different methods like: Engel method, Almost Ideal Demand System, Quadratic AIDS and Non-linear Preference System. A second is making a comparison of average welfare of different types of household with the...