Results 301 to 310 of about 155,150 (350)
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The Italian theories of progressive taxation
The European Journal of the History of Economic Thought, 2008Abstract The present paper examines the theories of progressive taxation debated in the Italian public finance literature between the end of the nineteenth century and the early decades of the twentieth century. The survey presents only the main arguments, stressing their connection with the international literature. Among the Italian economists, apart
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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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Redistributive properties of progressive taxation
Mathematical Social Sciences, 1987This note generalizes an equivalence between progressive taxation and the Lorenz-dominance ordering. The results are quite general, allowing for both non-differentiable tax functions and negative taxes.
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Integrative oncology: Addressing the global challenges of cancer prevention and treatment
Ca-A Cancer Journal for Clinicians, 2022Jun J Mao,, Msce +2 more
exaly