Paper Title
Tax Instruments and The Achievement of Tax Equity

Abstract
Deductions and tax credits are instruments usually adopted by tax systems, in addition to marginal tax rates, to get the desired tax revenue, together with other fiscal policy objectives, respecting vertical and horizontal equity requirements. The effect of marginal tax rates, deductions and tax credits is here decomposed in order to detect whether and to which extent each of these three instruments violate tax equity. Keywords - Equity in personal income tax, Equity violation decomposition, Kakwani-Lambert axioms.