Abstract

1. Non-uniform consumption taxes: A blunt redistributive instrument?(J. Creedy). 2. Marginal tax rates and the measurement of tax progressivity (L. Achdut, Y. Awad, J. Silber). 3. Horizontal equity and differences in income tax treatment: A reconciliation (X. Ramos, P. Lambert). 4. Classical horizontal inequality and reranking: An integrating approach (J-Y. Duclos, V. Jalbert, A. Araar). 5. Ranking individuals versus groups (S. Yitzhaki, M. Eisenstaedt). 6. Flat taxes and inequality in Canada (J. Davies, M. Hoy, T. Lynch.). 7. The impact of public transfers on inequality and social welfare: Comparing Mexico's PROGRESA to other government programs (Q. Wodon, B. de la Briere, C. Siaens, S. Yitzhaki). 8. Income tax progressivity in the United States: New evidence, 1969-1995 (Q.H. Zhang, J.P. Formby). 9. The distributional effects of US tax and transfer policy on the household (J.Mills, S. Zandvakili). 10. Redistribution, welfare and equity effects of marriage tax penalties in the United States (J.A. Bishop, J.P. Formby, H. Kim.).

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