A complete class of progressivity and redistribution measures

• Autores: Rafael Salas del Mármol, Isabel Rabadán Mosseray
• Localización: Papeles de trabajo del Instituto de Estudios Fiscales. Serie economía, ISSN 1578-0252, Nº 1, 1998, págs. 1-25
• Idioma: inglés
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• 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.