Figari, Francesco; Paulus, Alari - In: Public Finance Review 43 (2015) 3, pp. 347-372
This article investigates how the distribution of income changes when the standard disposable income (DI) is replaced by an extended income (EI) concept that includes the three “Iâ€s: indirect taxes, imputed rent, and in-kind benefits. Second, it assesses the distributional effects of...