1,720,963 research outputs found
Income taxation and equity. new dominance criteria with a microsimulation application
Full text linkThis paper addresses the problem of the normative evaluation of income tax systems and
income tax reforms. While most of the existing criteria, framed in the utilitarian tradition,
are uniquely based on information about individual incomes, this paper, building upon the
opportunity egalitarian theory, proposes new equity criteria which take into account also the
socio-economic characteristics of individuals. Suitable dominance conditions that can be used
to rank alternative tax systems are derived by means of an axiomatic approach. Moreover, the
theoretical results are used to assess the redistributive eects of an hypothetical tax reform in
Romania through a microsimulation analysis
Measuring and Implementing Equality of Opportunity for Income
Full text linkDeparting from the welfarist tradition, recent theories of justice focus on individual opportunities as the appropriate standard for distributive judgments. Justice is seen as requiring equality of opportunity, instead of outcomes, among the individuals. To explore how this philosophical conception can be translated into concrete public policy, we select the in-come as relevant outcome and the income tax as the relevant redistributive policy, and we address the following questions: (i) what is the degree of opportunity inequality in an income distribution? (ii) how to design an opportunity egalitarian income tax policy? Both positive and normative criteria for ranking income distributions on the basis of equality of oppor-tunities are derived. Moreover, we characterize an opportunity egalitarian income tax policy and we formulate criteria for choosing among alternative tax systems.
L’economia del benessere: efficienza ed equità
No full text1. Introduzione. – 2. Efficienza e ottimo paretiano. – 3. Il primo teorema dell’economia del benessere. – 3.1. Condizione di efficienza nello scambio. – 3.2. Condizione di efficienza nella produzione. – 3.3. Condizione di efficienza generale. – 4. I teoremi fondamentali dell’economia del benessere. – 5. Equità e funzione del benessere sociale. – 5.1. La funzione del benessere sociale. – 5.2. Confronti funzioni di benessere sociale. – 5.3. Il trade-off fra equità ed efficienza
Going Beyond Counting First Authors in Author Co-citation Analysis
Full text linkThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Income Inequality and Opportunity Inequality in Europe
No full textThis paper proposes an estimate of the extent of opportunity inequality and of its determinants in a sample of European countries, based on the Survey on Income and Living Conditions conducted in 2005. Although the ranking among Northern European and Mediterranean countries is generally respected, our measures of equality of opportunity provide a different ranking with respect to the one offered by the measures of overall income inequality. Our figures show that equality of opportunity has correlation with both institutional measures of schooling (pre-primary education, de-tracked secondary school) as well as with labour market institutions (union density, but not employment protection).inequality of opportunity, income inequality, intergenerational mobility
Variations on the Author
Full text link“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
Appropriate Similarity Measures for Author Cocitation Analysis
Full text linkWe provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis
Dispelling the Myths Behind First-author Citation Counts
Full text linkWe conducted a full-scale evaluative citation analysis study of scholars in the XML research field to explore just how different from each other author rankings resulting from different citation counting methods actually are, and to demonstrate the capability of emerging data and tools on the Web in supporting more realistic citation counting methods. Our results contest some common arguments for the continued
use of first-author citation counts in the evaluation of scholars, such as high correlations between author rankings by first-author citation counts and other citation
counting methods, and high costs of using more realistic citation counting methods that are not well-supported by the ISI databases. It is argued that increasingly available digital full text research papers make it possible for citation analysis studies to go beyond what the ISI databases have directly supported and to employ more
sophisticated methods
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