A Necessary and Sufficient Condition for Greater Conditional Progressivity
Conditional progressivity is defined in terms of a (weakly) Lorenz-dominating posttax income distribution conditional upon a given pretax income distribution. This paper derives a condition that is both necessary and sufficient for one income tax to be conditionally more progressive than another. It involves the odd number-crossing of normalized posttax income functions together with certain integral (or summation) conditions. Single-crossing, as a special case, is sufficient. If the posttax income functions are at least piecewise differentiable, an average rate progressivity condition is sufficient for the residual progressivity condition which, in turn, is sufficient for single-crossing.
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Volume (Year): 26 (1993)
Issue (Month): 4 (November)
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