On Progressive Taxation

Arnold Jacob Cohen Stuart

A chapter in Classics in the Theory of Public Finance, 1958, pp 48-71 from Palgrave Macmillan

Abstract: Abstract I have not been able to discover who was the first to proclaim the thesis that because the degree of utility of income decreases when income increases, it follows that equality of sacrifice entails progressive taxation. This can be found now and then mentioned casually, and as if it were tacitly assumed.

Keywords: Income Increase; Equal Percentage; Rectangular Hyperbola; Large Income; Progressive Taxation (search for similar items in EconPapers)
Date: 1958
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DOI: 10.1007/978-1-349-23426-4_5

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