A complete class of progressivity and redistribution measures
- Salas del Mármol, Rafael
- Rabadán Mosseray, Isabel
ISSN: 1578-0252
Año de publicación: 1998
Número: 1
Páginas: 1-25
Tipo: Artículo
Otras publicaciones en: Papeles de trabajo del Instituto de Estudios Fiscales. Serie economía
Resumen
In this paper we have proposed a genaralization of tax progressivity and redistribution measures that defines a complete dominance class, with properties that are not satisfied by any other general inequality- index-based measure in the literature. The essential property of our indices is the equivalence established between Lorenz/concentration dominance and the sign of our indices for all the normative parameters. The well-known partial welfare ordering generated by Lorenz dominance criterium, for a wide class of Social Welfare Functions, justifies the use of our proposed redistribution measures. An example of the Spanish economy illustrates the potential use of the progressivity and redistribution curves.