On the equitability of progressive taxation
成果类型：
Article
署名作者：
Mitra, T; Ok, EA
署名单位：
New York University
刊物名称：
JOURNAL OF ECONOMIC THEORY
ISSN/ISSBN：
0022-0531
DOI：
10.1006/jeth.1996.2244
发表日期：
1997
页码：
316-334
关键词：
摘要：
We propose the principle of equal sacrifice to determine the class of ''vertically inequitable'' progressive taxes. A necessary condition for an income tax Function to be equal sacrifice is formulated, and hence, a subclass of progressive taxes which cannot inflict the same sacrifice upon all individuals relative to any strictly increasing and concave utility function is determined. Conversely, it is shown in a general framework that any convex (thus progressive) tax function satisfies the principle of equal sacrifice. Our findings point to the fact that equal sacrifice under progressive income taxation depends heavily upon the degree of marginal rate (as opposed to average rate) progressivity. (C) 1997 Academic Press.