A Note on Progressive Taxation and Inequality Equivalence
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| Title: | A Note on Progressive Taxation and Inequality Equivalence |
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| Authors: | Claudio Zoli |
| Publisher Information: | Emerald Publishing Limited, 2018. |
| Publication Year: | 2018 |
| Subject Terms: | Progressive taxation, inequality equivalence, intermediate measures, unit consistency, path-independent inequality, Lorenz dominance |
| Description: | We investigate the relationship between the notion of progressive taxation and inequality reduction under a general version of the concept of inequality equivalence. We consider a two-parameter formalization of the concept of inequality equivalence that both includes, as special cases, the intermediate inequality equivalence and the path-independent/unit-consistent inequality equivalence. Both criteria could range from relative to absolute inequality views as the parameters in the formulation change. For the path-independent/unit-consistent inequality equivalence the condition of nondecreasing average tax rate is necessary and sufficient to guarantee the inequality-reducing effect of taxation for all the inequality views in between the relative and the absolute. |
| Document Type: | Part of book or chapter of book |
| Language: | English |
| Access URL: | https://www.emeraldinsight.com/doi/abs/10.1108/S1049-258520180000026003?af=R https://hdl.handle.net/11562/992072 |
| Accession Number: | edsair.od......1943..dfc6fd57e0d49e83e0df67ea84d65f5e |
| Database: | OpenAIRE |
Nájsť tento článok vo Web of Science | Abstract: | We investigate the relationship between the notion of progressive taxation and inequality reduction under a general version of the concept of inequality equivalence. We consider a two-parameter formalization of the concept of inequality equivalence that both includes, as special cases, the intermediate inequality equivalence and the path-independent/unit-consistent inequality equivalence. Both criteria could range from relative to absolute inequality views as the parameters in the formulation change. For the path-independent/unit-consistent inequality equivalence the condition of nondecreasing average tax rate is necessary and sufficient to guarantee the inequality-reducing effect of taxation for all the inequality views in between the relative and the absolute. |
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