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Progressive Taxation and Redistributive Taxation: Different Labels for the Same Product?
Social Choice and Welfare, 1988The paper examines different approaches to measure tax progressivity. In particular the distributional aspect of taxation is considered in some depth. For each member of a parametric class of inequality concepts, including more than only the relative and the absolute view of inequality, a necessary and sufficient condition for a tax function to be ...
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Income averaging and progressive taxation
Journal of Public Economics, 1979Abstract This paper examines a simple scheme for the taxation of income on the basis of an average of income over three years, and where no tax is paid in arrears. It is shown that individuals have greater liquidity than under a conventional system. Longitudinal data on incomes of several cohorts of males in the U.K. are used to estimate the possible
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