Nontaxable income and necessary consumption: the Rousseau’s paradox of fiscal egalitarianism
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- A. Faíña & J. López-Rodríguez & L. Varela-Candamio, 2013. "Nontaxable income and necessary consumption: the Rousseau's paradox of fiscal egalitarianism," Applied Economics, Taylor & Francis Journals, vol. 45(30), pages 4248-4259, October.
References listed on IDEAS
- Young, H Peyton, 1990. "Progressive Taxation and Equal Sacrifice," American Economic Review, American Economic Association, vol. 80(1), pages 253-266, March.
- Keen, Michael & Papapanagos, Harry & Shorrocks, Anthony, 2000. "Tax Reform and Progressivity," Economic Journal, Royal Economic Society, vol. 110(460), pages 50-68, January.
- Moyes, Patrick, 2003. "Redistributive effects of minimal equal sacrifice taxation," Journal of Economic Theory, Elsevier, vol. 108(1), pages 111-140, January.
- Mitra, Tapan & Ok, Efe A., 1997. "On the Equitability of Progressive Taxation," Journal of Economic Theory, Elsevier, vol. 73(2), pages 316-334, April.
- Smith, Adam, 1776. "An Inquiry into the Nature and Causes of the Wealth of Nations," History of Economic Thought Books, McMaster University Archive for the History of Economic Thought, number smith1776.
- Vito Tanzi, 2010. "Tax Systems in the OECD: Recent Evolution, Competition and Convergence," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1012, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
More about this item
Keywordsnontaxable income; necessary consumption; progressivity; tax burden; income distribution;
- D63 - Microeconomics - - Welfare Economics - - - Equity, Justice, Inequality, and Other Normative Criteria and Measurement
- D31 - Microeconomics - - Distribution - - - Personal Income and Wealth Distribution
- H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
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