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Income taxation and equity: new dominance criteria with a microsimulation application

Brunori, Paolo, Palmisano, Flaviana and Peragine, Vito (2022) Income taxation and equity: new dominance criteria with a microsimulation application. Journal of Economic Inequality, 20 (3). 509 - 536. ISSN 1569-1721

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Identification Number: 10.1007/s10888-022-09537-7

Abstract

This paper addresses the problem of the normative evaluation of income tax systems and income tax reforms. While most of the existing criteria, framed in the utilitarian tradition, are uniquely based on information about individual incomes, this paper, building upon the opportunity egalitarian theory, proposes new equity criteria which take into account also the socio-economic characteristics of individuals. Suitable dominance conditions that can be used to rank alternative tax systems are derived by means of an axiomatic approach. Moreover, the theoretical results are used to assess the redistributive effects of an hypothetical tax reform in Romania through a microsimulation analysis.

Item Type: Article
Official URL: https://www.springer.com/journal/10888
Additional Information: © 2022 The Authors
Divisions: International Inequalities Institute
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HJ Public Finance
Date Deposited: 11 Jul 2022 13:54
Last Modified: 16 May 2024 03:48
URI: http://eprints.lse.ac.uk/id/eprint/115534

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