Rodríguez, Juan Prieto; Rodríguez, Juan Gabriel; … - Centro de Estudios Andaluces, Government of Andalusia - 2004
Let us assume a revenue- and inequality-neutral flat tax reform shifting from a graduated-rate tax. Is this reform … really distributional neutral? Traditionally, there has been a bias toward the inequality analysis, forgetting other relevant …, even though inequality remains unchanged. This paper shows that polarization is a useful tool for characterizing this set …