, when presenting policy advice. This paper makes two contributions to the analysis of the equity and efficiency effects of … tax policy. Firstly, it applies the methodologies proposed by economists to measure equity and efficiency outcomes of …

tax implies a trade-off between the aim to reduce emissions and vertical equity, which refers to the idea that people with …

We study the implications of procedural fairness on income taxation. We formulate procedural fairness as a particular …

, this paper, building upon the opportunity egalitarian theory, proposes new equity criteria which take into account also the …

deal with vertical inequality - that is, fostering redistribution from the rich to the poor - less is known about their … individuals may not only care about vertical redistribution, but also about the economic situation of the specific groups they … belong to, the horizontal dimension of redistribution becomes politically salient and can be a source of social tensions. We …