TY  - RPRT
        AU  - Apps, Patricia
AU  - Rees, Ray
        TI  - Inequality Measurement and Tax/Transfer Policy
        PY  - 2020/Jun/
        PB  - Institute of Labor Economics (IZA)
        CY  - Bonn
        T2  - IZA Discussion Paper
        IS  - 13326
        UR  - https://www.iza.org/index.php/publications/dp13326
        AB  - 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.
        KW  - inequality
KW  - equivalence scales
KW  - tax/transfer policy
KW  - families
        ER  -