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A Note on Equal Proportional Sacrifice

Author

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  • Cebula, Richard

Abstract

This theoretical note proves a theorem on income tax rates. In particular, it proves that if the marginal utility of income is declining as income rises and if the relationship is represented by a rectangular hyperbola, under the equal proportional sacrifice principle, the tax rate will always be proportional.

Suggested Citation

  • Cebula, Richard, 1976. "A Note on Equal Proportional Sacrifice," MPRA Paper 52027, University Library of Munich, Germany.
    • Handle: RePEc:pra:mprapa:52027
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    File URL: https://mpra.ub.uni-muenchen.de/52027/1/MPRA_paper_52027.pdf
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    Keywords

    equal proportional sacrifice principle; proportional income tax rate;

    JEL classification:

    • H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H31 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Household

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