Tax progressivity and social welfare with a continuum of inequality views

We develop a framework for analysing the loss of social welfare due to taxation, where tax progressivity and regressivity, measured by Kakwani index, are given interpretation in terms gain loss, respectively. Our generalises Son (J Econ Inequal 19:185–212, 2021), taking account intermediate inequality views, continuum combinations relative view (equal change all incomes does not inequality) absolute inequality). The taxation is decomposed into three components, one being generalised which accommodates views. show that progressive (regressive) tax, moving closer reduces (increases) importance (regressivity) impact tax. perception regressivity thus affected taken. empirical application considers Croatia.