Samuel Calonge

A theoretical and practical study on linear reforms of dual taxes (2009)

Calonge, Samuel, Tejada, Oriol

We extend the linear reforms introduced by Pf¨ahler (1984) to the case of dual taxes. We study the relative effect that linear dual tax cuts have on the inequality of income distribution -a...

La reforma de l'impost de successions a Catalunya (2005)

Arcarons Bullich, Jordi, Calonge, Samuel, Molina Pacheco, Valèria

La finalidad de este artículo es analizar la reforma del impuesto de sucesiones y donaciones aprobada por el Govern de Catalunya el pasado mes de febrero y que en el momento de editarse esta revista...

La reforma de l'impost de successions a Catalunya (2005)

Arcarons Bullich, Jordi, Calonge, Samuel, Molina Pacheco, Valèria

La finalidad de este artículo es analizar la reforma del impuesto de sucesiones y donaciones aprobada por el Govern de Catalunya el pasado mes de febrero y que en el momento de editarse esta revista...

Inference on Income Inequality and Tax Progressivity Indices: U-Statistics and Bootstrap Methods

Raquel Andres, Samuel Calonge

This paper discusses asymptotic and bootstrap inference methods for a set of inequality and progressivity indices. The application of non-degenerate U-statistics theory is described, particularly...

A theoretical and practical study on linear reforms of dual taxes

Samuel Calonge, Oriol Tejada

We extend the linear reforms introduced by Pf ahler (1984) to the case of dual taxes. We study the relative effect that linear dual tax cuts have on the inequality of income distribution -a...

A theoretical and practical study on linear reforms of dual taxes

Samuel Calonge, Oriol Tejada

We extend the linear reforms introduced by Pf¨ahler (1984) to the case of dual taxes. We study the relative effect that linear dual tax cuts have on the inequality of income distribution -a...