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Individual welfare, social deprivation and income taxation

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  • Satya R. Chakravarty
  • Patrick Moyes

Abstract

In a homogeneous framework where individuals can only be distinguished on the basis of their incomes, we examine the incidence of taxation on the amount of deprivation felt in the society. We conceive deprivation in terms of utility or well-being rather than just in terms of income and we measure it by comparing the deprivation profiles arising in the different situations. We identify the restrictions to be imposed on the utility function which guarantee that a more progressive system of taxes always results in less social deprivation. We show that, in general, it is not possible to get an equivalence and realize a social improvement in terms of social deprivation by substituting a more progressive system of taxes for a less progressive one. Copyright Springer-Verlag Berlin Heidelberg 2003

Suggested Citation

  • Satya R. Chakravarty & Patrick Moyes, 2003. "Individual welfare, social deprivation and income taxation," Economic Theory, Springer;Society for the Advancement of Economic Theory (SAET), vol. 21(4), pages 843-869, June.
  • Handle: RePEc:spr:joecth:v:21:y:2003:i:4:p:843-869
    DOI: 10.1007/s00199-002-0276-9
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    Citations

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    Cited by:

    1. Satya Chakravarty, 2007. "A deprivation-based axiomatic characterization of the absolute Bonferroni index of inequality," The Journal of Economic Inequality, Springer;Society for the Study of Economic Inequality, vol. 5(3), pages 339-351, December.
    2. Alain Chateauneuf & Patrick Moyes, 2005. "Lorenz non-consistent welfare and inequality measurement," The Journal of Economic Inequality, Springer;Society for the Study of Economic Inequality, vol. 2(2), pages 61-87, January.
    3. Guoqiang Ren & Xiuli Pan, 2016. "An Individual Relative Deprivation Index and Its Curve Considering Income Scope," Social Indicators Research: An International and Interdisciplinary Journal for Quality-of-Life Measurement, Springer, vol. 126(3), pages 935-953, April.
    4. Satya R. Chakravarty & Amita Majumder & Sonali Roy, 2007. "A Treatment Of Absolute Indices Of Polarization," The Japanese Economic Review, Japanese Economic Association, vol. 58(2), pages 273-293.
    5. Walter Bossert & Conchita D’Ambrosio, 2007. "Dynamic Measures of Individual Deprivation," Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, vol. 28(1), pages 77-88, January.
    6. Chateauneuf, Alain & Moyes, Patrick, 2005. "Measuring Inequality Without the Pigou-Dalton Condition," WIDER Working Paper Series 002, World Institute for Development Economic Research (UNU-WIDER).
    7. Conchita D’Ambrosio & Joachim Frick, 2007. "Income Satisfaction and Relative Deprivation: An Empirical Link," Social Indicators Research: An International and Interdisciplinary Journal for Quality-of-Life Measurement, Springer, vol. 81(3), pages 497-519, May.
    8. Satya R. Chakravarty & Conchita D'Ambrosio & Pietro Muliere, 2003. "Target Shortfall Orderings and Indices," Discussion Papers of DIW Berlin 340, DIW Berlin, German Institute for Economic Research.
    9. Maite Blázquez Cuesta & Santiago Budría, 2014. "Deprivation and Subjective Well-Being: Evidence from Panel Data," Review of Income and Wealth, International Association for Research in Income and Wealth, vol. 60(4), pages 655-682, December.
    10. Bossert, Walter & D’Ambrosio, Conchita, 2014. "Proximity-sensitive individual deprivation measures," Economics Letters, Elsevier, vol. 122(2), pages 125-128.
    11. Satya R. Chakravarty, 2009. "Deprivation, Inequality And Welfare," The Japanese Economic Review, Japanese Economic Association, vol. 60(2), pages 172-190.
    12. Patrick Moyes, 2007. "An extended Gini approach to inequality measurement," The Journal of Economic Inequality, Springer;Society for the Study of Economic Inequality, vol. 5(3), pages 279-303, December.
    13. Labeaga, José M. & Molina, José Alberto & Navarro, María, 2011. "Deprivation using satisfaction measures in Spain: An evaluation of unemployment benefits," Journal of Policy Modeling, Elsevier, vol. 33(2), pages 287-310, March.
    14. Labeaga, José M. & Molina, José Alberto & Navarro Paniagua, Maria, 2007. "Income Satisfaction and Deprivation in Spain," IZA Discussion Papers 2702, Institute for the Study of Labor (IZA).
    15. Belzunce, Félix & Pinar, José F. & Ruiz, José M. & Sordo, Miguel A., 2013. "Comparison of concentration for several families of income distributions," Statistics & Probability Letters, Elsevier, vol. 83(4), pages 1036-1045.

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