. Recent literature stresses the multidimensional nature of income distribution. Two of the most relevant components are inequality and polarization. In this paper, we show the restrictions of keeping simultaneously constant these two aspects whenever the distribution of incomes changes....

In this paper we consider the standard set of instruments used in the evaluation of Fiscal System Reforms in terms of progressivity and redistribution. In this context we develop some critics (and options) on the interpretation of the results when both the revenue and the progressivity of the...

. Let us assume a revenue- and inequality-neutral flat tax reform shifting from a graduated-rate tax. Is this reform really neutral in terms of the income distribution? Traditionally, there has been a bias toward the inequality analysis, forgetting other relevant aspects of the income...