On the equivalence between progressive taxation and inequality reduction
Author
Abstract
Suggested Citation
Download full text from publisher
Other versions of this item:
- Biung-Ghi Ju & Juan Moreno-Ternero, 2008. "On the equivalence between progressive taxation and inequality reduction," Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, vol. 30(4), pages 561-569, May.
- JU, Biung-Ghi & MORENO-TERNERO, Juan D., 2009. "On the equivalence between progressive taxation and inequality reduction," LIDAM Reprints CORE 2050, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- Biung-Ghi Ju & Juan D. Moreno-Ternero, 2007. "On the equivalence between progressive taxation and inequality reduction," Discussion Paper Series 0718, Institute of Economic Research, Korea University.
References listed on IDEAS
- Moulin, Herve, 2002.
"Axiomatic cost and surplus sharing,"
Handbook of Social Choice and Welfare, in: K. J. Arrow & A. K. Sen & K. Suzumura (ed.), Handbook of Social Choice and Welfare, edition 1, volume 1, chapter 6, pages 289-357,
Elsevier.
- Moulin, Herve, 2001. "Axiomatic Cost and Surplis-Sharing," Working Papers 2001-06, Rice University, Department of Economics.
- Thomson, William, 2003. "Axiomatic and game-theoretic analysis of bankruptcy and taxation problems: a survey," Mathematical Social Sciences, Elsevier, vol. 45(3), pages 249-297, July.
- R. A. Musgrave & Tun Thin, 1948. "Income Tax Progression, 1929-48," Journal of Political Economy, University of Chicago Press, vol. 56, pages 498-498.
- Young, H. P., 1988. "Distributive justice in taxation," Journal of Economic Theory, Elsevier, vol. 44(2), pages 321-335, April.
- Fellman, J, 1976. "The Effect of Transformations on Lorenz Curves," Econometrica, Econometric Society, vol. 44(4), pages 823-824, July.
- Kakwani, Nanak C, 1977. "Applications of Lorenz Curves in Economic Analysis," Econometrica, Econometric Society, vol. 45(3), pages 719-727, April.
- Thon, Dominique, 1987. "Redistributive properties of progressive taxation," Mathematical Social Sciences, Elsevier, vol. 14(2), pages 185-191, October.
- Eichhorn, Wolfgang & Funke, Helmut & Richter, Wolfram F., 1984. "Tax progression and inequality of income distribution," Journal of Mathematical Economics, Elsevier, vol. 13(2), pages 127-131, October.
- Jakobsson, Ulf, 1976. "On the measurement of the degree of progression," Journal of Public Economics, Elsevier, vol. 5(1-2), pages 161-168.
Citations
Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
Cited by:
- Oriol Carbonell-Nicolau & Humberto Llavador, 2021.
"Elasticity determinants of inequality-reducing income taxation,"
The Journal of Economic Inequality, Springer;Society for the Study of Economic Inequality, vol. 19(1), pages 163-183, March.
- Oriol Carbonell-Nicolau & Humberto Llavador, 2018. "Elasticity determinants of inequality reducing income taxation," Economics Working Papers 1595, Department of Economics and Business, Universitat Pompeu Fabra.
- Oriol Carbonell-Nicolau & Humberto Llavador, 2018. "Elasticity Determinants of Inequality Reducing Income Taxation," Working Papers 1015, Barcelona Graduate School of Economics.
- Carmen Herrero & Juan Moreno-Ternero & Giovanni Ponti, 2010.
"On the adjudication of conflicting claims: an experimental study,"
Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, vol. 34(1), pages 145-179, January.
- Carmen Herrero & Juan Moreno-Ternero & Giovanni Ponti, 2009. "On the adjudication of conflicting claims: an experimental study," Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, vol. 33(3), pages 517-519, September.
- Herrero & C., 2004. "On the Adjudication of Conflicting Claims: An Experimental Study," Econometric Society 2004 North American Summer Meetings 166, Econometric Society.
- HERRERO, Carmen & MORENO-TERNERO, Juan D. & PONTI, Giovanni, 2006. "On the adjudication of conflicting claims: an experimental study," LIDAM Discussion Papers CORE 2006062, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- Carmen Herrero & Juan D. Moreno-Ternero & Giovanni Ponti, 2009. "On the Adjudication of Conflicting Claims: An Experimental Study," Working Papers 09.10, Universidad Pablo de Olavide, Department of Economics.
- HERRERO, Carmen & MORENO-TERNERO, Juan D. & PONTI, Giovanni, 2010. "On the adjudication of conflicting claims: an experimental study," LIDAM Reprints CORE 2264, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- Carmen Herrero & Juan D. Moreno-Ternero & Giovanni Ponti, 2009. "On the Adjudication of Conflicting Claims: An Experimental Study," Working Papers 2009-5, Universidad de Málaga, Department of Economic Theory, Málaga Economic Theory Research Center.
- Wulf Gaertner & Lars Schwettmann, 2017.
"Burden sharing in deficit countries: a questionnaire-experimental investigation,"
SERIEs: Journal of the Spanish Economic Association, Springer;Spanish Economic Association, vol. 8(2), pages 113-144, June.
- Gaertner, Wulf & Schwettmann, Lars, 2017. "Burden sharing in deficit countries: a questionnaire-experimental investigation," LSE Research Online Documents on Economics 83367, London School of Economics and Political Science, LSE Library.
- Thomson, William, 2015.
"Axiomatic and game-theoretic analysis of bankruptcy and taxation problems: An update,"
Mathematical Social Sciences, Elsevier, vol. 74(C), pages 41-59.
- William Thomson, 2013. "Axiomatic and game-theoretic analysis of bankruptcy and taxation problems: an update," RCER Working Papers 578, University of Rochester - Center for Economic Research (RCER).
- Biung-Ghi Ju & Juan D. Moreno-Ternero, 2006.
"Progressivity, Inequality Reduction, and Merging-Proofness in Taxation,"
WORKING PAPERS SERIES IN THEORETICAL AND APPLIED ECONOMICS
200603, University of Kansas, Department of Economics, revised Feb 2006.
- JU, Biung-Ghi & MORENO-TERNERO, Juan D., 2006. "Progressivity, inequality reduction and merging-proofness in taxation," LIDAM Discussion Papers CORE 2006075, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- Kasajima, Yoichi & Velez, Rodrigo A., 2010. "Non-proportional inequality preservation in gains and losses," Journal of Mathematical Economics, Elsevier, vol. 46(6), pages 1079-1092, November.
- Biung-Ghi Ju & Juan Moreno-Ternero, 2011.
"Progressive and merging-proof taxation,"
International Journal of Game Theory, Springer;Game Theory Society, vol. 40(1), pages 43-62, February.
- Biung-Ghi Ju & Juan D. Moreno-Ternero, 2009. "Progressive and merging-proof taxation," Working Papers 09.12, Universidad Pablo de Olavide, Department of Economics.
- Biung-Ghi Ju & Juan D. Moreno-Ternero, 2009. "Progressive and merging-proof taxation," Working Papers 2009-7, Universidad de Málaga, Department of Economic Theory, Málaga Economic Theory Research Center.
- JU, Biung-Ghi & MORENO-TERNERO, Juan D., 2011. "Progressive and merging-proof taxation," LIDAM Reprints CORE 2280, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- Kristof Bosmans & Erik Schokkaert, 2009.
"Equality preference in the claims problem: a questionnaire study of cuts in earnings and pensions,"
Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, vol. 33(4), pages 533-557, November.
- BOSMANS, Kristof & SCHOKKAERT, Erik, 2007. "Equality preference in the claims problem: A questionnaire study of cuts in earnings and pensions," LIDAM Discussion Papers CORE 2007030, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- BOSMANS, Kristof & SCHOKKAERT, Erik, 2009. "Equality preference in the claims problem: a questionnaire study of cuts in earnings and pensions," LIDAM Reprints CORE 2166, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- Yoichi Kasajima & Rodrigo Velez, 2011. "Reflecting inequality of claims in gains and losses," Economic Theory, Springer;Society for the Advancement of Economic Theory (SAET), vol. 46(2), pages 283-295, February.
- Carbonell-Nicolau, Oriol & Llavador, Humberto, 2018.
"Inequality reducing properties of progressive income tax schedules: the case of endogenous income,"
Theoretical Economics, Econometric Society, vol. 13(1), January.
- Oriol Carbonell-Nicolau & Humberto Llavador, 2015. "Inequality Reducing Properties of Progressive Income Tax Schedules: The Case of Endogenous Income," Working Papers 849, Barcelona Graduate School of Economics.
- Oriol Carbonell-Nicolau & Humberto Llavador, 2016. "Inequality Reducing Properties of Progressive Income Tax Schedules: The Case of Endogenous Income," Departmental Working Papers 201603, Rutgers University, Department of Economics.
- Oriol Carbonell-Nicolau & Humberto Llavador, 2015. "Inequality reducing properties of progressive income tax schedules: The case of endogenous income," Economics Working Papers 1492, Department of Economics and Business, Universitat Pompeu Fabra, revised Apr 2017.
- Oriol Carbonell-Nicolau & Humberto Llavador, 2015. "Inequality Reducing Properties of Progressive Income Tax Schedules: The Case of Endogenous Income," Departmental Working Papers 201517, Rutgers University, Department of Economics.
- Lambert Peter J. & Thoresen Thor O., 2012.
"The Inequality Effects of a Dual Income Tax System,"
The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 12(1), pages 1-17, July.
- Peter J. Lambert & Thor O. Thoresen, 2011. "The inequality effects of a dual income tax system," Discussion Papers 663, Statistics Norway, Research Department.
- Tymon Słoczyński, 2012. "Zastosowanie zasady równych ofiar do oceny sprawiedliwości taryfy podatku dochodowego od osób fizycznych (PIT) w Polsce," Gospodarka Narodowa. The Polish Journal of Economics, Warsaw School of Economics, issue 10, pages 23-47.
- Oriol Carbonell-Nicolau & Humberto Llavador, 2018. "Further Results on the Inequality Reducing Properties of Income Tax Schedules," Departmental Working Papers 201801, Rutgers University, Department of Economics.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- Biung-Ghi Ju & Juan Moreno-Ternero, 2011.
"Progressive and merging-proof taxation,"
International Journal of Game Theory, Springer;Game Theory Society, vol. 40(1), pages 43-62, February.
- Biung-Ghi Ju & Juan D. Moreno-Ternero, 2009. "Progressive and merging-proof taxation," Working Papers 09.12, Universidad Pablo de Olavide, Department of Economics.
- JU, Biung-Ghi & MORENO-TERNERO, Juan D., 2011. "Progressive and merging-proof taxation," LIDAM Reprints CORE 2280, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- Biung-Ghi Ju & Juan D. Moreno-Ternero, 2009. "Progressive and merging-proof taxation," Working Papers 2009-7, Universidad de Málaga, Department of Economic Theory, Málaga Economic Theory Research Center.
- Moyes, Patrick, 2003.
"Redistributive effects of minimal equal sacrifice taxation,"
Journal of Economic Theory, Elsevier, vol. 108(1), pages 111-140, January.
- Patrick Moyes, 2003. "Redistributive effects of minimal equal sacrifice taxation," Post-Print hal-00156443, HAL.
- N. Gravel & Patrick Moyes, 2008. "Redistributive effects of minimal equal sacrifce taxation," Post-Print hal-00157363, HAL.
- Oriol Carbonell-Nicolau & Humberto Llavador, 2021.
"Elasticity determinants of inequality-reducing income taxation,"
The Journal of Economic Inequality, Springer;Society for the Study of Economic Inequality, vol. 19(1), pages 163-183, March.
- Oriol Carbonell-Nicolau & Humberto Llavador, 2018. "Elasticity determinants of inequality reducing income taxation," Economics Working Papers 1595, Department of Economics and Business, Universitat Pompeu Fabra.
- Oriol Carbonell-Nicolau & Humberto Llavador, 2018. "Elasticity Determinants of Inequality Reducing Income Taxation," Working Papers 1015, Barcelona Graduate School of Economics.
- Carbonell-Nicolau, Oriol & Llavador, Humberto, 2018.
"Inequality reducing properties of progressive income tax schedules: the case of endogenous income,"
Theoretical Economics, Econometric Society, vol. 13(1), January.
- Oriol Carbonell-Nicolau & Humberto Llavador, 2015. "Inequality Reducing Properties of Progressive Income Tax Schedules: The Case of Endogenous Income," Working Papers 849, Barcelona Graduate School of Economics.
- Oriol Carbonell-Nicolau & Humberto Llavador, 2015. "Inequality Reducing Properties of Progressive Income Tax Schedules: The Case of Endogenous Income," Departmental Working Papers 201517, Rutgers University, Department of Economics.
- Oriol Carbonell-Nicolau & Humberto Llavador, 2016. "Inequality Reducing Properties of Progressive Income Tax Schedules: The Case of Endogenous Income," Departmental Working Papers 201603, Rutgers University, Department of Economics.
- Oriol Carbonell-Nicolau & Humberto Llavador, 2015. "Inequality reducing properties of progressive income tax schedules: The case of endogenous income," Economics Working Papers 1492, Department of Economics and Business, Universitat Pompeu Fabra, revised Apr 2017.
- Tymon Słoczyński, 2012. "Zastosowanie zasady równych ofiar do oceny sprawiedliwości taryfy podatku dochodowego od osób fizycznych (PIT) w Polsce," Gospodarka Narodowa. The Polish Journal of Economics, Warsaw School of Economics, issue 10, pages 23-47.
- Biung-Ghi Ju & Juan D. Moreno-Ternero, 2006.
"Progressivity, Inequality Reduction, and Merging-Proofness in Taxation,"
WORKING PAPERS SERIES IN THEORETICAL AND APPLIED ECONOMICS
200603, University of Kansas, Department of Economics, revised Feb 2006.
- JU, Biung-Ghi & MORENO-TERNERO, Juan D., 2006. "Progressivity, inequality reduction and merging-proofness in taxation," LIDAM Discussion Papers CORE 2006075, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- Oriol Carbonell-Nicolau & Humberto Llavador, 2018. "Further Results on the Inequality Reducing Properties of Income Tax Schedules," Departmental Working Papers 201801, Rutgers University, Department of Economics.
- 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.
- Udo Ebert & Patrick Moyes, 2003.
"Proportional income taxation and effective progressivity,"
Post-Print
hal-00160174, HAL.
- Udo Ebert & Patrick Moyes, 2003. "Proportional Income Taxation and Effective Progressivity," IDEP Working Papers 0309, Institut d'economie publique (IDEP), Marseille, France.
- Moyes, Patrick & Shorrocks, Anthony, 1998.
"The impossibility of a progressive tax structure,"
Journal of Public Economics, Elsevier, vol. 69(1), pages 49-65, July.
- Moyes, Patrick & Shorrocks, Anthony F, 1994. "The Impossibility of a Progressive Tax Structure," Economics Discussion Papers 10026, University of Essex, Department of Economics.
- Jorge Onrubia Fernández & María del Carmen Rodado Ruiz, 2015. "oGravamen individual o grupal en el IRPF? Una valoración desde la movilidad distributiva," Studies on the Spanish Economy eee2015-01, FEDEA.
- Patrick Moyes & Alain Trannoy, 1999. "Le quotient familial : une structure fiscale cohérente avec le critère de Lorenz relatif," Économie et Prévision, Programme National Persée, vol. 138(2), pages 111-124.
- Claudio Zoli, 2017. "A note on progressive taxation and inequality equivalence," Working Papers 19/2017, University of Verona, Department of Economics.
- Luis José Imedio Olmedo, 2012. "Propiedades redistributivas del impuesto lineal," Hacienda Pública Española / Review of Public Economics, IEF, vol. 201(2), pages 93-111, June.
- Mitra, Tapan & Ok, Efe A., 1997.
"On the Equitability of Progressive Taxation,"
Journal of Economic Theory, Elsevier, vol. 73(2), pages 316-334, April.
- Mitra, T. & Ok, E.A., 1995. "On the Equitability of Progressive Taxation," Working Papers 95-25, C.V. Starr Center for Applied Economics, New York University.
- Juarez, Ruben & Ko, Chiu Yu & Xue, Jingyi, 2018.
"Sharing sequential values in a network,"
Journal of Economic Theory, Elsevier, vol. 177(C), pages 734-779.
- Juarez, Ruben & Ko, Chiu Yu & Xue, Jingyi, 2016. "Sharing Sequential Values in a Network," Economics and Statistics Working Papers 3-2017, Singapore Management University, School of Economics.
- Hougaard, Jens Leth & Moreno-Ternero, Juan D. & Østerdal, Lars Peter, 2012.
"A unifying framework for the problem of adjudicating conflicting claims,"
Journal of Mathematical Economics, Elsevier, vol. 48(2), pages 107-114.
- Jens L. Hougaard & Juan D. Moreno-Ternero & Lars P. Østerdal, 2011. "A unifying framework for the problem of adjudicating conflicting claims," Working Papers 2011-03, Universidad de Málaga, Department of Economic Theory, Málaga Economic Theory Research Center.
- Jens L. Hougaard & Juan D. Moreno-Ternero & Lars P. Østerdal, 2011. "A Unifying Framework for the Problem of Adjudicating Conflicting Claims," Discussion Papers 11-03, University of Copenhagen. Department of Economics.
- Jens Leth Hougaard & Juan D. Moreno-Ternero & Lars Peter Østerdal, 2011. "A unifying framework for the problem of adjudicating conflicting claims," MSAP Working Paper Series 01_2011, University of Copenhagen, Department of Food and Resource Economics.
- Jens L. Hougaard & Juan D. Moreno-Ternero & Lars P. Osterdal, 2012. "A unifying framework for the problem of adjudicating conflicting claims," Working Papers 12.01, Universidad Pablo de Olavide, Department of Economics.
- HOUGAARD, Jens Leth & MORENO-TERNERO, Juan D. & OSTERDAL, Lars Peter, 2012. "A unifying framework for the problem of adjudicating conflicting claims," LIDAM Reprints CORE 2399, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- HOUGAARD, Jens L. & MORENO-TERNERO, Juan D. & OSTERDAL, Lars P., 2011. "A unifying framework for the problem of adjudicating conflicting claims," LIDAM Discussion Papers CORE 2011071, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- Boonen, Tim J., 2019. "Equilibrium recoveries in insurance markets with limited liability," Journal of Mathematical Economics, Elsevier, vol. 85(C), pages 38-45.
- Higgins, Sean & Lustig, Nora, 2016.
"Can a poverty-reducing and progressive tax and transfer system hurt the poor?,"
Journal of Development Economics, Elsevier, vol. 122(C), pages 63-75.
- Sean Higgins & Nora Lustig, 2015. "Can a poverty-reducing and progressive tax and transfer system hurt the poor?," Working Papers 363, ECINEQ, Society for the Study of Economic Inequality.
- Sean Higgins & Nora Lustig, 2015. "Can Poverty-Reducing and Progressive Tax and Transfer System Hurt the Poor?," Commitment to Equity (CEQ) Working Paper Series 33, Tulane University, Department of Economics.
- Moreno-Ternero, Juan D. & Villar, Antonio, 2004.
"The Talmud rule and the securement of agents' awards,"
Mathematical Social Sciences, Elsevier, vol. 47(2), pages 245-257, March.
- Juan de Dios Moreno Ternero & Antonio Villar Notario, 2003. "The Talmud Rule And The Securement Of Agents? Awards," Working Papers. Serie AD 2003-05, Instituto Valenciano de Investigaciones Económicas, S.A. (Ivie).
More about this item
Keywords
progressivity; inequality reduction; income order preservation; consistency; taxation;All these keywords.
JEL classification:
- C70 - Mathematical and Quantitative Methods - - Game Theory and Bargaining Theory - - - General
- D63 - Microeconomics - - Welfare Economics - - - Equity, Justice, Inequality, and Other Normative Criteria and Measurement
- D70 - Microeconomics - - Analysis of Collective Decision-Making - - - General
- H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
Statistics
Access and download statisticsCorrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:cor:louvco:2007002. 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: . General contact details of provider: https://edirc.repec.org/data/coreebe.html .
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 CitEc recognized a bibliographic reference but did not link an item in RePEc 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 RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Alain GILLIS (email available below). General contact details of provider: https://edirc.repec.org/data/coreebe.html .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.