[spa] Evolución del carácter igualitario del con junto "impuesto sobre la renta/cotizaciones sociales" en la Quinta República, . por Alain Trannoy, Rachel Jehanne, Michel Lebreton y Patrick Moyes.. . El presente artículo tiene por objeto analizar la evolución del carácter igualitario del...

[eng] The family Quotient: a Tax Structure Consistent with the Relative Lorenz Criterion . by Patrick Moyes and Alain Trannoy . When households are identical in all characteristics other than income, an average rate of taxation increasing with primary income guarantees that disposable income is...

[eng] Comparisons of Heterogeneous Distributions and dominance Criteria . by Patrick Moyes . This paper looks at standard-of-living comparisons when observations of both income and household structure are available. We generalise the Atkinson and Bourguignon approach (1987) in the case where...

Stochastic dominance has typically been used with a special emphasis on risk and inequality reduction something captured by the concavity of the utility function in the expected utility model. We claim that the applicability of the stochastic dominance approach goes far beyond risk and...

On the one hand, progressive taxation in the sense of an increasing average tax rate is known to cut relative income differentials. On the other hand, equiproportionate additions to incomes generate a more than proportional increase of tax revenue under progressive taxation. The author proves in...

Considering an economy with two goods {a private good and a household good with a variable degree of publicness {and identical individuals, the paper investigates the implications for economies of size of two extreme households' decision rules: (i) the cooperative model, where households...

The paper presents a simple characterization of the poverty orderings which are represented by a poverty measure belonging to the Foster, Greer, and Thorbecke class. All properties introduced are formulated within an ordinal framework. Furthermore, a new concept is proposed: the equivalent...