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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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Bibliographic 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

Contact details of provider:
Postal: University of Rochester, Center for Economic Research, Department of Economics, Harkness 231 Rochester, New York 14627 U.S.A.

Related research

Keywords: income redistribution ; taxation ; equity;

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Citations

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Cited by:
  1. Juan Carlos Conesa & Dirk Krueger, 2002. "On the Optimal Progressivity of the Income Tax Code," Centro de Alti­simos Estudios Ri­os Pe©rez(CAERP) 4, Centro de Altisimos Estudios Rios Perez (CAERP).
  2. Mitra, Tapan & Ok, Efe A., 1997. "On the Equitability of Progressive Taxation," Journal of Economic Theory, Elsevier, vol. 73(2), pages 316-334, April.
  3. Gajdos, T. & Lhommeau, B., 1999. "L'attitude a l'egard des inegalites en France a la lumiere du systeme de prelevements socio-fiscal," Papiers d'Economie Mathématique et Applications 1999.23, Université Panthéon-Sorbonne (Paris 1).
  4. Ok, Efe A., 1995. "On the principle of equal sacrifice in income taxation," Journal of Public Economics, Elsevier, vol. 58(3), pages 453-467, November.
  5. Byung In Lim & Jin Kwon Hyun, 2006. "Comparative analysis of the effective income tax function: empirical evidence using LIS data," Applied Economics Letters, Taylor & Francis Journals, vol. 13(2), pages 117-121.
  6. Costa, Carlos Eugênio & Pereira, Thiago, 2013. "On the Efficiency of Equal Sacrifice Income Tax Schedules," Economics Working Papers (Ensaios Economicos da EPGE) 741, FGV/EPGE Escola Brasileira de Economia e Finanças, Getulio Vargas Foundation (Brazil).
  7. 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.
  8. 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.
  9. Akhand, Hafiz & Liu, Haoming, 2002. "Marginal income tax rates in the United States: a non-parametric approach," Journal of Monetary Economics, Elsevier, vol. 49(2), pages 383-404, March.
  10. Gouveia, Miguel & Strauss, Robert P., 1994. "Effective Federal Individual Tax Functions: An Exploratory Empirical Analysis," National Tax Journal, National Tax Association, vol. 47(2), pages 317-39, June Cita.
  11. Sagiri Kitao, 2005. "Income taxation with uninsurable endowment and entrepreneurial investment risks," 2005 Meeting Papers 514, Society for Economic Dynamics.
  12. 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.
  13. Sarte, Pierre-Daniel G., 1997. "Progressive taxation and income inequality in dynamic competitive equilibrium," Journal of Public Economics, Elsevier, vol. 66(1), pages 145-171, October.
  14. Moyes, Patrick, 2003. "Redistributive effects of minimal equal sacrifice taxation," Journal of Economic Theory, Elsevier, vol. 108(1), pages 111-140, January.
  15. 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.
  16. Costa, Carlos E. da & N. Pereira, Thiago, 2011. "Sacrifice and Efficiency of the Income Tax Schedule," Economics Working Papers (Ensaios Economicos da EPGE) 725, FGV/EPGE Escola Brasileira de Economia e Finanças, Getulio Vargas Foundation (Brazil).

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