are caused by ex-ante differences in life expectancy. However, these pension reforms may themselves induce redistribution …

This paper discusses how the structure of the tax system affects its progressivity. It suggests a measure of … other progressivity measures, the paper (i) documents a decline in progressivity over the last decades and (ii) examines the … relationship between progressivity and economic growth. Regressions do not reveal a significant impact of progressivity on growth …

Just as the Gini inequality index captures people's relative deprivation (Yitzhaki, 1979), so, we show in this paper …, Gini-based progressivity and horizontal inequity indices capture individual perceptions of relative fiscal harshness and … and redistribution of income generalise to the family of indices based on the extended Ginis of Donaldson and Weymark …

A large body of literature is devoted to the measurement of income inequality, yet little attention is given to the … question, Why measure inequality? However, the reasons for measurement bear importantly on whether and how measurement should …

We present a class of social evaluation functions and inequality indices that obey standard axioms of welfare economics … classes of indices of tax departure from proportionality and tax redistribution are derived. A special case of these indices … is the popular Suits index of progressivity, for which no social welfare foundation has previously been provided. We …

progressivity and redistribution. In this context we develop some critics (and options) on the interpretation of the results when … both the revenue and the progressivity of the taxes are affected. In an attempt of overcoming the shortcuts observed, we …

increasing in the progressivity of the system. It is also increasing in the degree of aversion towards inequality when the tax … system is progressive. Unlike most indices of tax progressivity, the indicator has the attractive feature of being an …

system, the greater the degree of relative inequality aversion, the greater the progressivity index. We also discuss the link … between inequality of gross income and tax progressivity. A by-product is the derivation of a general class of inequality …A general class of progressivity indices is proposed which is consistent with the well-developed theory of the …