search query: @indexterm taxation / total: 1872
reference: 237 / 1872
| Author: | Lambert, P.J. |
| Title: | Income taxation and equity |
| Journal: | Baltic journal of economics
2003 : AUTUMN/WINTER, VOL. 4:1, p. 5-20 |
| Index terms: | Equality European Union Incomes Taxation |
| Language: | eng |
| Abstract: | This article provides an exposition and explanation of the various ways in which value judgments can be instilled into an income tax system, or, if inherent in pre-existing one, can be drawn out and understood. The putative EU-wide income tax, additional to the national income taxes of the member states, is used as a vehicle for the analysis. When the identification of equals is done using an appropriate "equivalent income function", and the equal treatment command modelled in terms of it, the resultant tax will in general be differentiated between countries. A supplementary command, "equal progression among equals", can be achieved if equals are defined as those at the same percentile point in the within-country distributions, and if these distributions differ in logarithms only by location and scale. |
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