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| Author: | Corneo, G. |
| Title: | The efficient side of progressive income taxation |
| Journal: | European Economic Review
2002 : AUG, VOL. 46:7, p. 1359-1368 |
| Index terms: | INCOME TAX INEQUALITY SOCIAL STATUS |
| Language: | eng |
| Abstract: | This paper examines allocative properties of progressive income taxation when individuals care about their relative income. It shows that introducing a progressive income tax can yield a Pareto improvement if pre-tax income is evenly distributed. |
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