Titlebook: Design and Reform of Taxation Policy; G. Galeotti,M. Marrelli Book 1992 Springer Science+Business Media B.V. 1992 demography.tax reform.ta

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Welfare Effects of Tax ProgressivityThe purpose of this paper is to show how some normative criteria, theoretically justified, can be used to evaluate the welfare effects of income tax reforms.

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The Fiscal System and the Dynamic Redistribution of Incomee focus of our analysis will be the equity implications of the redistribution of income, resulting from the operation of the fiscal system. The net fiscal system operates through the joint system of taxes and benefits. The measurement of the distributional impact of the net fiscal system is a topic of substantial political and theoretical interest.

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