A note on the existence of progressive tax structures
AbstractThis paper studies the possibility of progressive income taxation of heterogeneous populations. While a result due to Moyes and Shorrocks (1994) indicates that there does not exist a universally inequality-reducing tax structure which distinguishes between at least two subpopulations (in the sense of applying a different tax function to each subclass), it is shown here that a minimal refinement of the universality of inequality reduction leads one to a possibility conclusion. Informally stated, we prove the existence of uncountably many differentiated tax structures which are strictly progressive almost everywhere.
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Bibliographic InfoArticle provided by Springer in its journal Social Choice and Welfare.
Volume (Year): 14 (1997)
Issue (Month): 4 ()
Note: Received: 14 March 1995/Accepted: 20 April 1996
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- Huifu Xu & Dali Zhang, 2012. "Monte Carlo methods for mean-risk optimization and portfolio selection," Computational Management Science, Springer, vol. 9(1), pages 3-29, February.
- Moyes, Patrick & Shorrocks, Anthony, 1998. "The impossibility of a progressive tax structure," Journal of Public Economics, Elsevier, vol. 69(1), pages 49-65, July.
- 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.
- Hennessy, David A. & Lapan, Harvey, 2007.
"When different market concentration indices agree,"
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