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Personal Income Taxation and the Principle of Equal Sacrifice Revisited

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  • Mitra, T.
  • Ok, E.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

Paper provided by Cornell - Department of Economics in its series Papers with number 94-29.

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Length: 27 pages
Date of creation: 1994
Date of revision:
Handle: RePEc:fth:cornel:94-29

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Postal: CORNELL UNIVERSITY, DEPARTMENT OF ECONOMICS, ITHACA NEW YORK 14853 U.S.A..
Phone: 607-255-4254
Fax: 607-255-2818
Web page: http://economics.cornell.edu/
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Keywords: income ; tax policy;

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Cited by:
  1. Moyes, Patrick, 2003. "Redistributive effects of minimal equal sacrifice taxation," Journal of Economic Theory, Elsevier, vol. 108(1), pages 111-140, January.
  2. Peter J. Lambert & Helen T. Naughton, 2006. "The Equal Sacrifice Principle Revisited," Working Papers 45, ECINEQ, Society for the Study of Economic Inequality.
  3. 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.
  4. Soumyanetra Munshi, 2011. "On existence of pure strategy equilibrium with endogenous income," Social Choice and Welfare, Springer, vol. 37(1), pages 1-37, June.
  5. Carbonell-Nicolau, Oriol & Ok, Efe A., 2007. "Voting over income taxation," Journal of Economic Theory, Elsevier, vol. 134(1), pages 249-286, May.
  6. 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.
  7. MORENO-TERNERO, Juan D., . "Voting over piece-wise linear tax methods," CORE Discussion Papers RP -2298, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
  8. 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.
  9. Mitra, Tapan & Ok, Efe A., 1997. "On the Equitability of Progressive Taxation," Journal of Economic Theory, Elsevier, vol. 73(2), pages 316-334, April.
  10. Wolfgang Buchholz & Wolfgang Peters, 2008. "Equal sacrifice and fair burden-sharing in a public goods economy," International Tax and Public Finance, Springer, vol. 15(4), pages 415-429, August.
  11. 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, IEF, vol. 160(1), pages 147-173, march.
  12. Oriol Carbonell-Nicolau & Efe Ok, 2004. "Multidimensional income taxation and electoral competition: an equilibrium analysis," Departmental Working Papers 200407, Rutgers University, Department of Economics.

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