@TechReport{iza:izadps:dp13326,
            	author={Apps, Patricia and Rees, Ray},
            	title={Inequality Measurement and Tax/Transfer Policy},
            	year={2020},
	month={Jun},
            	institution={Institute of Labor Economics (IZA)},
            	address={Bonn},
            	type={IZA Discussion Paper},
            	number={13326},
            	url={https://www.iza.org/index.php/publications/dp13326},
	abstract={We provide a critique of the standard methodology which bases welfare comparisons between households on deflating household income and consumption by an equivalence scale. We argue that this leads to support for tax/transfer policies that significantly disadvantage low to middle income households and women as second earners. We base the critique both on a theoretical model of the family household and a detailed analysis of Australian income and employment data.},
	keywords={inequality;equivalence scales;tax/transfer policy;families},
            }