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| Author: | Ok, E. |
| Title: | On the principle of equal sacrifice in income taxation |
| Journal: | Journal of Public Economics
1995 : NOV, VOL. 58:3, p. 453-468 |
| Index terms: | INCOME TAX ECONOMICS RESEARCH |
| Language: | eng |
| Abstract: | In an influential article by Young, it is shown that the traditional equal sacrifice principles in taxation can be justified from a non-utilitarian perspective by proving that equal sacrifice is, in fact, a consequence of more primitive concepts of distributive justice. This result is obtained in a distribution theoretic setting where total revenue to be raised is fixed. The present paper studies the same question in a setting where the basic problem is to determine a tax function without any reference to the total tax revenue. |
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