search query: @indexterm taxation / total: 1872
reference: 495 / 1872
| Author: | Ebert, U. Moyes, P. |
| Title: | Consistent income tax structures when households are heterogeneous |
| Journal: | Journal of Economic Theory
2000 : JAN, VOL. 90:1, p. 116-150 |
| Index terms: | Incomes Taxation Models |
| Freeterms: | Households |
| Language: | eng |
| Abstract: | This paper examines the redistributive impact of income taxation for heterogeneous populations. An equivalent income function is introduced to adjust the incomes of different types of households and the redistributive performance of the tax system is evaluated by comparing the Lorenz curves of the distributions of before and after tax equivalent incomes. |
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