This article introduces a new matrix approach, based on pairwise income comparisons, to decompose the Atkinson-Plotnick-Kakwani re-ranking measure when income units are gathered into groups. As it is known the Atkinson-Plotnick-Kakwani re-ranking measure is defined by the difference between the...

Since the 1970s, Italians have experienced considerable demographic changes: a sharp fall in the birth rate with a contemporaneous ageing of the population, and more residents aged 65 years and over than under the age of 20. These changes are due not only to a change in cultural attitude: they...

This paper compares the treatment of the family in the eleven Euro Countries and U.K. tax systems. For the sake of simplicity families with only one earner are considered. In the first section we survey the main features of the current systems in the twelve Countries to take account of marriage...

Equivalence scales for the cost of children are estimated for one of the most developed Italian region (Lombardia) through the Engel approach. The data set is obtained from the survey on household consumption expenditures, which is hold by the Italian Central Institute for Statistics (ISTAT) in...

The main goal of this work is estimating general equivalence scales for Poland using different methods like: Engel method, Almost Ideal Demand System, Quadratic AIDS and Non-linear Preference System. A second is making a comparison of average welfare of different types of household with the...

In this paper we analyze the new personal income tax 1998 reform (IRPEF). We consider the effects that the reform has with respect to households with children where income earners are employees. The first part of the paper analyzes how income available after taxation changes due to the reform,...

<i> Il riconoscimento dei carichi di famiglia nell’IRPEF in Italia e in Europa: alcune proposte per l’Italia </i> (di Giacomo Boesso e Achille Vernizzi) - ABSTRACT: This paper compares the treatment of the family in the eleven Euro Countries and UK tax systems. For the sake of simplicity families...