Zobrazeno 1 - 10
of 15
pro vyhledávání: '"Achille Vernizzi"'
Publikováno v:
Review of Income and Wealth. 67:950-976
We adopt and extend the new Zenga inequality curve to study the degree of progressivity as well as the redistributive and re-ranking effects of a personal income tax system; moreover, we also establish the social welfare implications of these new ine
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::39b0113f5af121d1d4d206d14e9f2bd2
https://doi.org/10.1111/roiw.12493
https://doi.org/10.1111/roiw.12493
Publikováno v:
Śląski Przegląd Statystyczny. 18:183-195
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::62d5ed989eb5f4588b658ea28361e507
https://doi.org/10.15611/sps.2020.18.10
https://doi.org/10.15611/sps.2020.18.10
The Kakwani index computes the departure from proportionality of a progressive income tax by measuring the difference between the concentration coefficient for tax liabilities and the Gini coefficient for pre-tax incomes. In case of maximum progressi
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::28295131f80c25d0c0e104d401abb04f
http://hdl.handle.net/2318/1675869
http://hdl.handle.net/2318/1675869
Publikováno v:
Mathematical Economics. 14:37-50
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::2fb95e49ac8c12d1db16cce4f2b6ec8b
https://doi.org/10.15611/me.2018.14.04
https://doi.org/10.15611/me.2018.14.04
Publikováno v:
Metody Ilościowe w Badaniach Ekonomicznych. 18:472-491
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::670949fcf4f3f02e8e91fb41cd318455
https://doi.org/10.22630/mibe.2017.18.3.44
https://doi.org/10.22630/mibe.2017.18.3.44
Publikováno v:
Statistical Methods & Applications. 24:507-521
Typically, inequality indices appear both as basic concepts in the analysis of welfare economics and as technical tools applied to income or other transferable attributes. Several findings in such research fields are provided by the standard Gini coe
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::5960af9bea4e8bd2cebb55ecf632a02f
https://doi.org/10.1007/s10260-014-0293-4
https://doi.org/10.1007/s10260-014-0293-4
Publikováno v:
Review of Income and Wealth. 61:43-58
In this paper a method for analyzing the fairness of an income tax system when portioning the population into heterogeneous socio-economic groups is proposed. The equitable tax system is defined by the three axioms given by Kakwani and Lambert in 199
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::f2442135482dbdd51942386889029d2f
https://doi.org/10.1111/roiw.12070
https://doi.org/10.1111/roiw.12070
Urban and Lambert (2005, 2008) present an exhaustive summary and an in-depth discussion of the literature contributions about the decomposition of the redistributive effect of a tax (RE). The authors discuss the indexes available in the literature fo
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od_______645::ce418f05379d1b0b8fa60a660bcd0f8c
http://www.biblioecon.unito.it/biblioservizi/RePEc/tur/wpaper/n16.pdf
http://www.biblioecon.unito.it/biblioservizi/RePEc/tur/wpaper/n16.pdf
Autor:
Simone Pellegrino, Achille Vernizzi
According to Kakwani and Lambert (1998), an equitable income tax should respect three axioms related to each taxpayer's tax liability, average tax rate and post-tax income: whenever taxation determines unequal tax treatments among equals or modifies
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od_______645::d4d8f727fbd33638a10b2bc05cb17752
http://www.biblioecon.unito.it/biblioservizi/RePEc/tur/wpaper/n14.pdf
http://www.biblioecon.unito.it/biblioservizi/RePEc/tur/wpaper/n14.pdf
Autor:
Achille Vernizzi
Gini and concentration indexes are well known useful tools in analysing redistribution and re-ranking effects of taxes with respect to a population of income earners. Aronson, Johnson and Lambert (1994), Urban and Lambert (2008) decompose Gini and re
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od_______645::8b192b0dabea8a6b3148da330735d2f6
http://services.bepress.com/unimi/statistics/art45
http://services.bepress.com/unimi/statistics/art45