ID | 41548 |
JaLCDOI | |
Sort Key | 4
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タイトル(別表記) | Progressive Taxation and Income Inequality: The Intermediate View of Inequality
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フルテキストURL | |
著者 | |
抄録 | 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.
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備考 | 論説 (Article)
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出版物タイトル |
岡山大学経済学会雑誌
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発行日 | 1999-03-10
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巻 | 30巻
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号 | 3号
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出版者 | 岡山大学経済学会
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出版者(別表記) | The Economic Association of Okayama University
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開始ページ | 91
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終了ページ | 105
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ISSN | 0386-3069
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NCID | AN00032897
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資料タイプ |
学術雑誌論文
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OAI-PMH Set |
岡山大学
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言語 |
日本語
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論文のバージョン | publisher
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NAID | |
Eprints Journal Name | oer
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