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Personal Income Taxation and the Principle of Equal Sacrifice Revisited

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  • Mitra, Tapan
  • Ok, Efe A

Abstract

This paper shows that, in the domain of piecewise linear statutory income tax functions, the principle of equal sacrifice implies tax progressivity. The progressivity implication of the doctrine is, in fact, stronger: the equal sacrifice principle, in essence, characterizes marginal rate progressivity, a result which is in sharp contrast with the standard literature on public finance. The authors also apply their findings to the personal statutory income taxation practices of the OECD countries and observe that the United States and Turkey were the only ones violating the principle of equal sacrifice in the time period 1988 to 1991. Copyright 1996 by Economics Department of the University of Pennsylvania and the Osaka University Institute of Social and Economic Research Association.

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Bibliographic Info

Article provided by Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association in its journal International Economic Review.

Volume (Year): 37 (1996)
Issue (Month): 4 (November)
Pages: 925-48

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Handle: RePEc:ier:iecrev:v:37:y:1996:i:4:p:925-48

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Cited by:
  1. Mitra, Tapan & Ok, Efe A., 1997. "On the Equitability of Progressive Taxation," Journal of Economic Theory, Elsevier, vol. 73(2), pages 316-334, April.
  2. Juan D. Moreno-Ternero, 2010. "Voting over piece-wise linear tax methods," Working Papers 10.02, Universidad Pablo de Olavide, Department of Economics.
  3. Wolfgang Buchholz & Wolfgang Peters, 2007. "Equal Sacrifice and Fair Burden Sharing in a Public Goods Economy," CESifo Working Paper Series 1997, CESifo Group Munich.
  4. Oriol Carbonell-Nicolau & Efe Ok, 2004. "Multidimensional income taxation and electoral competition: an equilibrium analysis," Departmental Working Papers 200407, Rutgers University, Department of Economics.
  5. Soumyanetra Munshi, 2011. "On existence of pure strategy equilibrium with endogenous income," Social Choice and Welfare, Springer, vol. 37(1), pages 1-37, June.
  6. 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.
  7. Lambert, Peter J. & Millimet, Daniel L. & Slottje, Daniel, 2003. "Inequality aversion and the natural rate of subjective inequality," Journal of Public Economics, Elsevier, vol. 87(5-6), pages 1061-1090, May.
  8. Amedeo Spadaro, 2002. "Redistribución e incentivos a la oferta de trabajo: Desarrollos recientes de la teoría de la imposición óptima sobre la renta," Hacienda Pública Española, IEF, vol. 160(1), pages 147-173, march.
  9. D'Antoni, Massimo, 1999. "Piecewise linear tax functions, progressivity, and the principle of equal sacrifice," Economics Letters, Elsevier, vol. 65(2), pages 191-197, November.
  10. Moyes, Patrick, 2003. "Redistributive effects of minimal equal sacrifice taxation," Journal of Economic Theory, Elsevier, vol. 108(1), pages 111-140, January.
  11. Carbonell-Nicolau, Oriol & Ok, Efe A., 2007. "Voting over income taxation," Journal of Economic Theory, Elsevier, vol. 134(1), pages 249-286, May.
  12. Bertrand Lhommeau & Thibault Gajdos, 2000. "L'attitude à l'égard des inégalités en France à la lumière du système de prélèvements socio-fiscal," Économie et Prévision, Programme National Persée, vol. 142(1), pages 47-65.

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