haku: @author Ok, E. A. / yhteensä: 3
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| Tekijä: | Mitra, T. Ok, E. A. |
| Otsikko: | On the equitability of professional taxation |
| Lehti: | Journal of Economic Theory
1997 : APR, VOL. 73:2, p. 316-334 |
| Asiasana: | TAXATION EQUALITY INCOMES |
| Kieli: | eng |
| Tiivistelmä: | The principle of equal sacrifice is proposed to determine the class of vertically inequitable progressive taxes. The paper formulates a necessary condition for an income tax function to equal sacrifice, and determines a subclass of progressive taxes which cannot inflict the same sacrifice upon all individuals relative to any strictly increasing and concave utility function. It is shown in a general framework that any conves tax function satisfies the principle of equal sacrifice. The findings point to the fact that equal sacrifice under progressive income taxation depends heavily upon the degree of marginal rate progressivity. |
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