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

Paolo Brunori (), Flaviana Palmisano () and Vito Peragine
Additional contact information
Paolo Brunori: London School of Economics
Flaviana Palmisano: Sapienza University of Rome

The Journal of Economic Inequality, 2022, vol. 20, issue 3, No 1, 509-536

Abstract: 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.

Keywords: Income inequality; Inequality of opportunity; Tax reforms; Microsimulation; Progressivity; Horizontal equity (search for similar items in EconPapers)
Date: 2022
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
http://link.springer.com/10.1007/s10888-022-09537-7 Abstract (text/html)
Access to the full text of the articles in this series is restricted.

Related works:
Working Paper: Income taxation and equity: new dominance criteria with a microsimulation application (2022)
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:spr:joecin:v:20:y:2022:i:3:d:10.1007_s10888-022-09537-7

Ordering information: This journal article can be ordered from
http://www.springer.com/journal/10888

DOI: 10.1007/s10888-022-09537-7

Access Statistics for this article

The Journal of Economic Inequality is currently edited by Stephen Jenkins

More articles in The Journal of Economic Inequality from Springer, Society for the Study of Economic Inequality Contact information at EDIRC.
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().