吉田建夫

JaLCDOI	10.18926/OER/41548
タイトル（別表記）	Progressive Taxation and Income Inequality: The Intermediate View of Inequality
フルテキストURL	oer_030_3_091_105.pdf
著者	吉田建夫\|
抄録	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.
出版物タイトル	岡山大学経済学会雑誌
発行日	1999-03-10
巻	30巻
号	3号
開始ページ	91
終了ページ	105
ISSN	0386-3069
言語	日本語
論文のバージョン	publisher
NAID	110000129949

JaLCDOI	10.18926/OER/12374
タイトル（別表記）	Measurement of Income Inequality : The η;−invariance and its Associated Lorenz Dominance
フルテキストURL	39_4_091_097.pdf
著者	吉田建夫\|
抄録	In a recent paper, Yoshida (Social Choice and Welfare 24 : 557−574 ; 2005) has proposed a new concept of intermediate inequality which is referred to as the η−inequality equivalence. The aim of this paper is to characterize the class of inequality measures possessing this property in terms of the associated Lorenz dominance. For each η ∈ [0,1], we place a class М(η) of inequality measures satisfying the η−inequality　equivalence. Then we show that a necessary and sufficient condition for two income distributions to be ranked unambiguously according to the class М(η) is that the associated η−Lorenz curves do not intersect.
出版物タイトル	岡山大学経済学会雑誌
発行日	2008-03
巻	39巻
号	4号
開始ページ	91
終了ページ	97
ISSN	03863069
言語	日本語
著作権者	岡山大学経済学会
論文のバージョン	publisher
NAID	120002304907

吉田 建夫