Inequality reducing properties of composite taxation
成果类型：
Article
署名作者：
LeBreton, M; Moyes, P; Trannoy, A
署名单位：
Centre National de la Recherche Scientifique (CNRS); Universite de Bordeaux; Universite de Bordeaux; CY Cergy Paris Universite
刊物名称：
JOURNAL OF ECONOMIC THEORY
ISSN/ISSBN：
0022-0531
DOI：
10.1006/jeth.1996.0038
发表日期：
1996
页码：
71-103
关键词：
摘要：
On the one hand, we know that, the more progressive a tax schedule, the more equally distributed the after tax incomes (U. Jakobsson, J. Public Econ. 5 (1976), 161-168). On the other hand, most tax systems involve a complex procedure where individual incomes are successively subjected to different rounds of taxation. We study in the paper the inequality reducing properties of the composition of different taxation schemes and we identify necessary and sufficient conditions for after tax inequality to decrease when the degree of progressivity of one element (or more) of the tax system is increased. For the sake of generality, we assimilate the set of income distributions with the space of probability measures over an interval of the real line, and any function that associates after tax incomes to before tax incomes is viewed as a taxation scheme. This general approach proves to be particularly powerful when investigating the restrictions the egalitarian principle imposes on the set of admissible taxation schemes. (C) 1996 Academic Press, Inc.