Income taxation typically has an inequality-reducing impact. This would be explained by theory were it the case that all income units were taxed according to a common progressive schedule. But this is not so; we lack a theoretical explanation for the observed finding. This paper explains how...

Three 'I's of poverty curves, based on distributions of poverty gaps, provide evocative graphical summaries of the incidence, intensity, and inequality dimensions of poverty, and a means for checking for unanimous poverty orderings according to a wide class of poverty indices. The orderings may...

This survey paper provides coverage of the inputs from the theory side which go into the empirical analysis of impact effects of tax reforms. Inequality, social welfare, progressivity and horizontal inequity effects are considered. The value judgements inherent in selecting the target group for...

The authors derive criteria for ranking income distributions where households differ in equity-relevant nonincome characteristics ('needs'), using methods that do not require cardinal specifications of equivalence scales. They consider comparisons for situations where the distributions of needs...

We extend the analysis of income tax progression to combined taxes, benefits, and the tax-benefit system. The overall redistributive impacts of constituent reforms are identified. Our findings point to the importance of interaction effects and demonstrate the dangers of isolated reforms....