Social evaluation functions, economic isolation and the Suits index of progressivity

• 成果类型: Article
• 署名作者: Duclos, JY
• 署名单位: Laval University; Laval University
• 刊物名称: JOURNAL OF PUBLIC ECONOMICS
• ISSN/ISSBN: 0047-2727
• DOI: 10.1016/S0047-2727(98)00007-3
• 发表日期: 1998
• 页码: 103-121
• 关键词: Progressivity; redistribution; INEQUALITY; social exclusion; economic isolation

摘要

We propose a class of social evaluation functions which capture the well-being of economically isolated individuals in a society. This specification is linked to the important sociological literature on socioeconomic isolation, and to the increasing importance of social exclusion as a basis for the formulation of social policy. From these social evaluation functions, which obey standard axioms of welfare economics, associated classes of indices of inequality, tax departure from proportionality, and tax redistribution are derived. An important special case of these indices is the popular Suits index of progressivity, for which no social welfare foundation has previously been provided. We illustrate.this interpretation of the Suits indices using the British regime of personal income taxes and National Insurance contributions; we find that they reduce economic isolation by up to 10%. (C) 1998 Elsevier Science S.A.