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Rethinking the Pfähler-Lambert decomposition to analyse real-world personal income taxes
Onrubia, Jorge; Picos, Fidel; Rodado, María del Carmen - In: International tax and public finance 21 (2014) 4, pp. 796-812
Persistent link: https://www.econbiz.de/10011303151
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Shifting tax burden to top income earners : what is the best way to reduce inequality?
Onrubia, Jorge; Picos, Fidel; Rodado, María del Carmen - 2019
The authors analyze to what extent and how the tax burden should be shifted towards top income earners in order to reduce income inequality. Starting from Lambert and Aronson (Inequality decomposition analysis and the Gini coefficient revisited 1993) and Alvaredo (A note on the relationship...
Persistent link: https://www.econbiz.de/10011990914
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Shifting tax burden to top income earners : what is the best way to reduce inequality?
Onrubia, Jorge; Picos, Fidel; Rodado, María del Carmen - 2019
The authors analyze to what extent and how the tax burden should be shifted towards top income earners in order to reduce income inequality. Starting from Lambert and Aronson (Inequality decomposition analysis and the Gini coefficient revisited 1993) and Alvaredo (A note on the relationship...
Persistent link: https://www.econbiz.de/10012110760
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Equidad en la imposición : redistribución y bienestar social
Onrubia, Jorge - In: Papeles de economía española 87 (2001), pp. 128-143
Persistent link: https://www.econbiz.de/10001581855
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Progresividad y redistribución en reformas fiscales : los efectos nivel y distancia ; una aplicación al IRPF
Diaz de Sarralde, Santiago; Garcimartín Alférez, Carlos; … - In: Revista de economía aplicada : publicación cuatrimestral 19 (2011) 57, pp. 97-116
Persistent link: https://www.econbiz.de/10009549067