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J. Fellman, M. Jantti and P. J. Lambert, “Optimal Tax-Transfer Systems and Redistributive Policy: The Finnish Experiment,” Swedish School of Economics and Business Administration, Working Paper 324, 1996, 16 p.

has been cited by the following article:

• TITLE: Properties of Non-Differentiable Tax Policies

  AUTHORS: Johan Fellman

  KEYWORDS: Gini Indices; Income Inequality; Income Redistributive Policies; Lorenz Curves; Lorenz Dominance

  JOURNAL NAME: Theoretical Economics Letters, Vol.3 No.3, June 7, 2013

  ABSTRACT: In this study, we reconsider the effect of variable transformations on the redistribution of income. We assume that the density function is continuous. If the theorems should hold for all income distributions, the conditions earlier given are both necessary and sufficient. Different conditions are compared. One main result is that continuity is a necessary condition if one demands that the income inequality should remain or be reduced. In our previous studies, of tax policies the assumption was that the transformations were differentiable and satisfy a derivative condition. In this study, we show that it is possible to reduce this assumption to a continuity condition.