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The impossibility of a progressive tax structure

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  • Moyes, Patrick
  • Shorrocks, Anthony

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Article provided by Elsevier in its journal Journal of Public Economics.

Volume (Year): 69 (1998)
Issue (Month): 1 (July)
Pages: 49-65

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Handle: RePEc:eee:pubeco:v:69:y:1998:i:1:p:49-65

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Web page: http://www.elsevier.com/locate/inca/505578

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References

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  1. Atkinson, A. B. & Bourguignon, F., 1990. "The design of direct taxation and family benefits," Journal of Public Economics, Elsevier, vol. 41(1), pages 3-29, February.
  2. Buhmann, Brigitte, et al, 1988. "Equivalence Scales, Well-Being, Inequality, and Poverty: Sensitivity Estimates across Ten Countries Using the Luxembourg Income Study (LIS) Database," Review of Income and Wealth, International Association for Research in Income and Wealth, vol. 34(2), pages 115-42, June.
  3. Le Breton, M. & Moyes, P. & Trannoy, A., 1993. "Equalizing Taxation Schemes," Papers 9306, Paris X - Nanterre, U.F.R. de Sc. Ec. Gest. Maths Infor..
  4. Kakwani, Nanak C, 1977. "Applications of Lorenz Curves in Economic Analysis," Econometrica, Econometric Society, vol. 45(3), pages 719-27, April.
  5. Young, H. P., 1988. "Distributive justice in taxation," Journal of Economic Theory, Elsevier, vol. 44(2), pages 321-335, April.
  6. Lambert, Peter J, 1993. "Inequality Reduction through the Income Tax," Economica, London School of Economics and Political Science, vol. 60(239), pages 357-65, August.
  7. Coulter, Fiona A E & Cowell, Frank A & Jenkins, Stephen P, 1992. "Differences in Needs and Assessment of Income Distributions," Bulletin of Economic Research, Wiley Blackwell, vol. 44(2), pages 77-124, April.
  8. Shorrocks, Anthony F, 1983. "Ranking Income Distributions," Economica, London School of Economics and Political Science, vol. 50(197), pages 3-17, February.
  9. Efe A. Ok, 1997. "A note on the existence of progressive tax structures," Social Choice and Welfare, Springer, vol. 14(4), pages 527-543.
  10. Latham, Roger, 1988. "Lorenz-Dominating Income Tax Functions," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 29(1), pages 185-200, February.
  11. Sen, Amartya, 1973. "On Economic Inequality," OUP Catalogue, Oxford University Press, number 9780198281931, October.
  12. Thon, Dominique, 1987. "Redistributive properties of progressive taxation," Mathematical Social Sciences, Elsevier, vol. 14(2), pages 185-191, October.
  13. Ebert, Udo, 1995. "Income inequality and differences in household size," Mathematical Social Sciences, Elsevier, vol. 30(1), pages 37-55, August.
  14. Hemming, R. & Keen, M. J., 1983. "Single-crossing conditions in comparisons of tax progressivity," Journal of Public Economics, Elsevier, vol. 20(3), pages 373-380, April.
  15. Coulter, Fiona A E & Cowell, Frank A & Jenkins, Stephen P, 1992. "Equivalence Scale Relativities and the Extent of Inequality and Poverty," Economic Journal, Royal Economic Society, vol. 102(414), pages 1067-82, September.
  16. Jakobsson, Ulf, 1976. "On the measurement of the degree of progression," Journal of Public Economics, Elsevier, vol. 5(1-2), pages 161-168.
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Cited by:
  1. Julio López Laborda & Jorge Onrubia Fernández, 2004. "Personal Income Tax Decentralization, Inequality and Social Welfare," Economic Working Papers at Centro de Estudios Andaluces E2004/17, Centro de Estudios Andaluces.
  2. Luis José Imedio Olmedo & Elena Bárcena Martín, 2002. "Códigos impositivos, desigualdad y bienestar," Hacienda Pública Española, IEF, vol. 160(1), pages 29-46, march.
  3. John Muellbauer & Justin Van de Ven, 2004. "Estimating Equivalence Scales for Tax and Benefits Systems," Economics Series Working Papers 2004-W06, University of Oxford, Department of Economics.
  4. Alain Trannoy & Patrick Moyes, 1999. "Le quotient familial : une structure fiscale cohérente avec le critère de Lorenz relatif," Économie et Prévision, Programme National Persée, vol. 138(2), pages 111-124.
  5. Corrado Benassi & Alessandra Chirco, 2006. "Income Share Elasticity and Stochastic Dominance," Social Choice and Welfare, Springer, vol. 26(3), pages 511-525, June.

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