[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...

In this paper we consider a model of the country with heterogeneous population and examine compensation schemes that may prevent a threat of secession by dissatisfied regions. We show that horizontal imbalances are combatable with secession-proof compensation schemes that entail a degree of...