Resumen de A differential redistributive analysis of bilinear tax reforms

Samuel Calonge Ramírez, Oriol Tejada Pinyol

• We analyze differential redistributive effects, voting preferences and revenue elasticities of bilinear tax reforms that are applied to dual taxes or, more generally, to two different one-dimensional taxes. We prove that a partial order -which induces a lattice- based on the Lorenz dominance criterion can be established if certain conditions on the tax reform policy and the income distribution hold. We illustrate empirically our theoretical results in the case of the Spanish dual Personal Income Tax.