000 01445nab a2200253 c 4500
999 _c145227
_d145227
003 ES-MaIEF
005 20211203111614.0
007 ta
008 211203t2021 us ||||| |||| 00| 0|eng d
040 _aES-MaIEF
_bspa
_cES-MaIEF
100 _953116
_aCarbonell Nicolau, Oriol
245 0 _aInequality, bipolarization, and tax progressivity
_c by Oriol Carbonell-Nicolau and Humberto Llavador
260 _c2021
500 _aResumen.
520 _aThe steady rise in income and wealth inequality in the last four decades, together with the evolution of a vanishing middle class, has raised concerns about potentially pernicious effects of these trends on social stability and economic growth. This paper evaluates the possibility of designing tax systems aimed at reducing income inequality and bipolarization. Using two fundamentally different metrics, we provide a unified foundation of tax progressivity whereby, roughly, taxes are progressive if and only if they are inequality reducing; and taxes are inequality reducing if and only if they are bipolarization reducing.
650 4 _942588
_aDESIGUALDAD
650 _aRENTA
_950200
650 _aIMPUESTOS
_947460
650 4 _948160
_aPROGRESIVIDAD
650 4 _947776
_aMODELOS ECONOMETRICOS
700 1 _965883
_aLlavador, Humberto
773 0 _9166375
_oOP 2136/2021/4
_tAmerican Economic Journal
_w(IEF)64890
_x 1945-7669
_gv. 13, n. 4, November 2021, p. 492-513
942 _cART