Peichl, Andreas; Ochmann, Richard - Finanzwissenschaftlichen Forschungsinstitut, … - 2006
The purpose of this paper is to provide an overview of how to analyse the distributional effects of fiscal reforms. Thereby, distributional e¤ects shall be differentiated by four subconcepts, i.e. 1.) the traditional concept of inequality, 2.) the rather novel concept of polarisation, 3.) the...