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Piecewise linear tax functions, progressivity, and the principle of equal sacrifice

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  • D'Antoni, Massimo

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File URL: http://www.sciencedirect.com/science/article/B6V84-3YYT73P-9/2/747165539e1249197817348c6325c541
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Bibliographic Info

Article provided by Elsevier in its journal Economics Letters.

Volume (Year): 65 (1999)
Issue (Month): 2 (November)
Pages: 191-197

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Handle: RePEc:eee:ecolet:v:65:y:1999:i:2:p:191-197

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  1. Young, H. P., 1988. "Distributive justice in taxation," Journal of Economic Theory, Elsevier, vol. 44(2), pages 321-335, April.
  2. Ok, Efe A., 1995. "On the principle of equal sacrifice in income taxation," Journal of Public Economics, Elsevier, vol. 58(3), pages 453-467, November.
  3. Mitra, T. & Ok, E.A., 1994. "Personal Income Taxation and the Principle of Equal Sacrifice Revisited," Papers 94-29, Cornell - Department of Economics.
  4. Young, H. P., 1987. "Progressive taxation and the equal sacrifice principle," Journal of Public Economics, Elsevier, vol. 32(2), pages 203-214, March.
  5. Richter, Wolfram F., 1983. "From ability to pay to concepts of equal sacrifice," Journal of Public Economics, Elsevier, vol. 20(2), pages 211-229, March.
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Cited by:
  1. Luis José Imedio Olmedo & Encarnación Macarena Parrado Gallardo & María Dolores Sarrión Gavilán, 2005. "Horizontal equity, equal progression: an utilitarian approach," Hacienda Pública Española, IEF, vol. 174(3), pages 87-115, September.
  2. Moyes, Patrick, 2003. "Redistributive effects of minimal equal sacrifice taxation," Journal of Economic Theory, Elsevier, vol. 108(1), pages 111-140, January.
  3. Peter J. Lambert & Helen T. Naughton, 2006. "The Equal Sacrifice Principle Revisited," University of Oregon Economics Department Working Papers 2006-4, University of Oregon Economics Department, revised 01 Jun 2006.

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