The study intends (1) to look at the importance of individual rationality as the main principle of economic behaviour, incorporated best in the concept of "homo oeconomicus". (2) to show how the third technological revolution, the "digitalization of society", may transform individual behaviour...

The conventional approach to comparing tax progression (using local measures, global measures or dominance relations for first moment distribution functions) often lacks applicability to the real world: local measures of tax progression have the disadvantage of ignoring the income distribution...

Based on the earlier work of one of the authors, this paper develops a unified methodology to compare tax progression for dominance relations under different income distributions. We address it as uniform tax progression for different income distributions and present the respective approach for...