A Note on Income Share Elasticity and Stochastic Dominance

2002 ◽  
Author(s):  
Corrado Benassi ◽  
Alessandra Chirco

2006 ◽  
Vol 26 (3) ◽  
pp. 511-525 ◽  
Author(s):  
Corrado Benassi ◽  
Alessandra Chirco


2020 ◽  
Author(s):  
Corrado Benassi ◽  
Emanuela Randon

AbstractWe compare the tax burden distribution across incomes and the income share distribution, based on a stochastic dominance approach. We find conditions to assess the progressivity of different sources of taxes, given knowledge of the income share elasticities, which measure the relative marginal change in the income share accruing to each class of income, associated to a marginal increase in income. We first consider a simple setting with only indirect taxes and then extend it to savings and direct taxation. The progressivity of a given set of taxes depends on the correlation between the relative incidence of the different sources of taxation and the income elasticity of household net expenditure. We use this approach to test empirically for the progressivity of the fiscal system.





2017 ◽  
Vol 28 (4) ◽  
pp. 99-126
Author(s):  
Yongtae Kim ◽  
정도영 ◽  
Joo-Ho Sung


STUDIUM ◽  
2018 ◽  
pp. 189-208
Author(s):  
Patricia Aguirre

El siguiente artículo ejemplifica con tres elementos del servicio de mesa (la olla, la fuente y el plato) las formas características en que se despliega la comensalidad en diferentes sectores de ingresos, sexos y edades, en Argentina. Diferencia las prácticas, los actores y los sentidos ligados al repartir y al compartir, en cada sector, señalando que el reparto es una obligación ligada a las jerarquías mientras que compartir es una elección libre y afectuosa basada en la amistad y la confianza de la cual se espera reciprocidad. Se señala que tal como muestran el asado y el mate en el pasado, se puede compartir tanto con el alimento más prestigioso (la carne asada) como sin comida: en la ronda del mate. Palabras clave: Comensalidad, ingresos, compartir, repartir, representaciones   Abstract Through the pot, the platter and the dish —three objects used at meal times— this article exemplifies typical ways of commensality in Argentina, among groups whose income, sex, and age differ. The article points to the differences between practices, actors, and senses involved in distributing and sharing in each sector. It shows that distribution is an obligation related to hierarchy, whereas sharing is a free, loving decision based on trust and friendship and that reciprocity is expected. As shown by asado and mate in the past, it is possible to share regardless of what is being shared. In the example, asado stands for prestigious meat done on a charcoal grill, whereas the mate circle is not about food. Key words: commensality, income, share, distribute, representations





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