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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.
SCIMA record nr: 233985
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