On the equivalence between progressive taxation and inequality reduction
- Authors
- Ju, Biung-Ghi; Moreno-Ternero, Juan D.
- Issue Date
- 5월-2008
- Publisher
- SPRINGER
- Citation
- SOCIAL CHOICE AND WELFARE, v.30, no.4, pp.561 - 569
- Indexed
- SCIE
SCOPUS
- Journal Title
- SOCIAL CHOICE AND WELFARE
- Volume
- 30
- Number
- 4
- Start Page
- 561
- End Page
- 569
- URI
- https://scholar.korea.ac.kr/handle/2021.sw.korea/123656
- DOI
- 10.1007/s00355-007-0254-z
- ISSN
- 0176-1714
- Abstract
- We establish the precise connections between progressive taxation and inequality reduction, in a setting where the level of tax revenue to be raised is exogenously fixed and tax schemes are balanced. We show that, in contrast with the traditional literature on taxation, the equivalence between inequality reduction and the combination of progressivity and income order preservation does not always hold in this setting. However, we show that, among rules satisfying consistency and, either revenue continuity, or revenue monotonicity, the equivalence remains intact.
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Collections - College of Political Science & Economics > Department of Economics > 1. Journal Articles
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