Income Taxation and Equity
This paper provides an exposition and explanation of the various ways in which value judgements can be instilled into an income tax system, or, if inherent in a pre-existing one, can be drawn out and understood. A putative EUwide income tax, additional to the national income taxes of the Member States, is used as a vehicle for the analysis. When the identification of equals is done using an appropriate ‘equivalent income function’, and the equal treatment command modelled in terms of it, the resultant tax will in general be differentiated between countries. A supplementary command, “equal progression among equals”, can be achieved if equals are defined as those at the same percentile point in the withincountry distributions, and if these distributions differ in logarithms only by location and scale. Differentiated proportional taxes could even be equitable in this scenario, the flat rate being higher in less unequal countries. The value judgements implicit in a given tax system can be exposed in terms of an equivalence scale which is in general “base dependent”.
Volume (Year): 4 (2003)
Issue (Month): 1 (December)
|Contact details of provider:|| Postal: |
Phone: +371 67039320
Fax: +371 67039318
Web page: http://www.biceps.org
More information through EDIRC
When requesting a correction, please mention this item's handle: RePEc:bic:journl:v:4:y:2003:i:1:p:5-20. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Lelde Ivankova)
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If references are entirely missing, you can add them using this form.
If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.