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Axiomatically Based Local Measures of Tax Progression

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  • Pfingsten, Andreas

Abstract

Local measures of tax progression, based on distributional features of taxation, are derived for a parametric class of inequality conc epts. First, different views of inequality, including concepts of relative inequality and of absolute inequality as limiting cases, are introduced. Then three basic properties of local measures of tax progression, i.e., indices measuring the degree of progression at single in come levels, are postulated as functional equations. Only for the two extreme views of inequality, however, are these natural requirements consistent. Finally, using distributionally-neutral taxation to norm alize, an appropriate index is suggested for each of the inequality c oncepts. Copyright 1987 by Blackwell Publishing Ltd and the Board of Trustees of the Bulletin of Economic Research

Suggested Citation

  • Pfingsten, Andreas, 1987. "Axiomatically Based Local Measures of Tax Progression," Bulletin of Economic Research, Wiley Blackwell, vol. 39(3), pages 211-223, July.
    • Handle: RePEc:bla:buecrs:v:39:y:1987:i:3:p:211-23
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    Cited by:

    1. Marko Ledić & Ivica Rubil & Ivica Urban, 2023. "Tax progressivity and social welfare with a continuum of inequality views," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 30(5), pages 1266-1296, October.
    2. Ivica Urban, 2017. "Measuring income redistribution: beyond the proportionality standard," Working Papers 427, ECINEQ, Society for the Study of Economic Inequality.
    3. Chakravarty, Satya R. & Sarkar, Palash, 2022. "A synthesis of local and effective tax progressivity measurement," MPRA Paper 115180, University Library of Munich, Germany.
    4. Contoyannis, Paul & Forster, Martin, 1999. "The distribution of health and income: a theoretical framework," Journal of Health Economics, Elsevier, vol. 18(5), pages 603-620, October.
    5. Nanak Kakwani & Hyun Hwa Son, 2021. "Normative Measures of Tax Progressivity: an International Comparison," The Journal of Economic Inequality, Springer;Society for the Study of Economic Inequality, vol. 19(1), pages 185-212, March.

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