This paper addresses the problem of the normative evaluation of income tax systems and income tax reforms. While most of the existing criteria, framed in the utilitarian tradition, are uniquely based on information about individual incomes, this paper, building upon the opportunity egalitarian...

We propose an axiomatic approach to characterize normative criteria for the evaluation of lifetime income distributions according to the opportunity egalitarian perspective (Roemer, 1998). In a setting in which both individual incomes and predetermined circumstances are variable over time, we...

In the last decades inequality of opportunity has been extensively studied by economists, on the assumption that, in addition to being normatively undesirable, it can be related to low potential for growth. In this paper we evaluate inequality of opportunity in 11 Sub-Saharan Africa countries....

In the last decades, inequality of opportunity has been extensively studied by economists on the assumption that, in addition to being normatively undesirable, it can be related to low potential for growth. This paper evaluates inequality of opportunity and the different sources of unequal...