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Equal Sacrifice And Incentive Compatible Income Taxation

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Author Info
BERLIANT, M.
GOUVEIA, M.

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Abstract

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Publisher Info
Paper provided by University of Rochester - Center for Economic Research (RCER) in its series RCER Working Papers with number 219.

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Length: 32 pages
Date of creation: 1990
Date of revision:
Handle: RePEc:roc:rocher:219

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Postal: UNIVERSITY OF ROCHESTER, CENTER FOR ECONOMIC RESEARCH, DEPARTMENT OF ECONOMICS, HARKNESS 231 ROCHESTER NEW YORK 14627 U.S.A.

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Related research
Keywords: income redistribution ; taxation ; equity;

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  1. Johann K. Brunner, 2003. "Optimale direkte und indirekte Steuern bei unterschiedlicher Anfangsausstattung," Economics working papers 2003-10, Department of Economics, Johannes Kepler University Linz, Austria. [Downloadable!]
  2. Byung In Lim & Jin Kwon Hyun, 2006. "Comparative analysis of the effective income tax function: empirical evidence using LIS data," Applied Economics Letters, Taylor and Francis Journals, vol. 13(2), pages 117-121, February. [Downloadable!] (restricted)
  3. Luis J. Imedio-Olmedo & Encarnación Macarena Parrado-Gallardo & M.Dolores. Sarrión, 1999. "La tarifa del IRPF y el principio de igualdad de sacrificio," Investigaciones Economicas, Fundación SEPI, vol. 23(2), pages 281-299, May. [Downloadable!]
  4. Juan Carlos Conesa & Dirk Krueger, 2005. "On the Optimal Progressivity of the Income Tax Code," CFS Working Paper Series 2005/10, Center for Financial Studies. [Downloadable!]
    Other versions:
  5. George Warskett & Stanley Winer & Walter Hettich, 1998. "The Complexity of Tax Structure in Competitive Political Systems," International Tax and Public Finance, Springer, vol. 5(2), pages 123-151, May. [Downloadable!] (restricted)
  6. Mitra, T. & Ok, E.A., 1995. "On the Equitability of Progressive Taxation," Working Papers 95-25, C.V. Starr Center for Applied Economics, New York University. [Downloadable!]
    Other versions:
  7. Peter J. Lambert & Helen T. Naughton, 2006. "The Equal Sacrifice Principle Revisited," Working Papers 45, ECINEQ, Society for the Study of Economic Inequality. [Downloadable!]
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