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ID 41548
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Title Alternative
Progressive Taxation and Income Inequality: The Intermediate View of Inequality
Author
Abstract
It is known that the post-tax income is more equally distributed than pre-tax income according to any μ-invariant inequality index satisfying Dalton's principle of transfers, if, and only if, a tax function is progressive for μ-inequality (Pfingsten [8]). This paper provides a rigorous formulation of the equivalence, both in strong and weak form. We show that any non-equally distributed pre-tax income distribution is dominated by the resulting post-tax income distribution in the sense of the μ - Lorenz criterion if, and only if, a tax function satisfies both (a)incentive preserving taxation and (b)progressive taxation for μ-inequality.
Note
論説 (Article)
Published Date
1999-03-10
Publication Title
岡山大学経済学会雑誌
Publication Title Alternative
Okayama Economic Review
Volume
volume30
Issue
issue3
Publisher
岡山大学経済学会
Publisher Alternative
The Economic Association of Okayama University
Start Page
91
End Page
105
ISSN
0386-3069
NCID
AN00032897
Content Type
Journal Article
language
日本語
File Version
publisher
Refereed
True
Eprints Journal Name
oer