Personal Income Taxation and the Principle of Equal Sacrifice Revisited
AbstractThis 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 InfoPaper provided by Cornell - Department of Economics in its series Papers with number 94-29.
Length: 27 pages
Date of creation: 1994
Date of revision:
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Postal: CORNELL UNIVERSITY, DEPARTMENT OF ECONOMICS, ITHACA NEW YORK 14853 U.S.A..
Web page: http://economics.cornell.edu/
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income ; tax policy;
Other versions of this item:
- Mitra, Tapan & Ok, Efe A, 1996. "Personal Income Taxation and the Principle of Equal Sacrifice Revisited," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 37(4), pages 925-48, November.
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