| JaLCDOI | 10.18926/OER/41548 |
|---|---|
| Title Alternative | Progressive Taxation and Income Inequality: The Intermediate View of Inequality |
| FullText URL | oer_030_3_091_105.pdf |
| Author | Yoshida, Tateo| |
| Abstract | It is known that the post-tax income is more equally distributed than pre-tax income according to any μ-invariant inequality index satisfying Dalton's principle of transfers, if, and only if, a tax function is progressive for μ-inequality (Pfingsten [8]). This paper provides a rigorous formulation of the equivalence, both in strong and weak form. We show that any non-equally distributed pre-tax income distribution is dominated by the resulting post-tax income distribution in the sense of the μ - Lorenz criterion if, and only if, a tax function satisfies both (a)incentive preserving taxation and (b)progressive taxation for μ-inequality. |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 1999-03-10 |
| Volume | volume30 |
| Issue | issue3 |
| Start Page | 91 |
| End Page | 105 |
| ISSN | 0386-3069 |
| language | Japanese |
| File Version | publisher |
| NAID | 110000129949 |
| JaLCDOI | 10.18926/OER/12374 |
|---|---|
| Title Alternative | Measurement of Income Inequality : The η;−invariance and its Associated Lorenz Dominance |
| FullText URL | 39_4_091_097.pdf |
| Author | Yoshida, Tateo| |
| Abstract | In a recent paper, Yoshida (Social Choice and Welfare 24 : 557−574 ; 2005) has proposed a new concept of intermediate inequality which is referred to as the η−inequality equivalence. The aim of this paper is to characterize the class of inequality measures possessing this property in terms of the associated Lorenz dominance. For each η ∈ [0,1], we place a class М(η) of inequality measures satisfying the η−inequality equivalence. Then we show that a necessary and sufficient condition for two income distributions to be ranked unambiguously according to the class М(η) is that the associated η−Lorenz curves do not intersect. |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 2008-03 |
| Volume | volume39 |
| Issue | issue4 |
| Start Page | 91 |
| End Page | 97 |
| ISSN | 03863069 |
| language | Japanese |
| Copyright Holders | 岡山大学経済学会 |
| File Version | publisher |
| NAID | 120002304907 |
| JaLCDOI | 10.18926/9053 |
|---|---|
| Author | 吉田 建夫| |
| Keywords | 所得分布 中国 世界 |
| Publication Title | 北東アジア経済研究 |
| Published Date | 2004 |
| Volume | volume1 |
| Issue | issue1 |
| Start Page | 173 |
| End Page | 186 |
| ISSN | 1880-8476 |
| language | Japanese |
| File Version | publisher |
| NAID | 40007119135 |
