Axiomatically Based Local Measures of Tax Progression

Andreas Pfingsten

Bulletin of Economic Research, 1987, vol. 39, issue 3, 211-23

Abstract: Local measures of tax progression, based on distributional features of taxation, are derived for a parametric class of inequality conc epts. First, different views of inequality, including concepts of relative inequality and of absolute inequality as limiting cases, are introduced. Then three basic properties of local measures of tax progression, i.e., indices measuring the degree of progression at single in come levels, are postulated as functional equations. Only for the two extreme views of inequality, however, are these natural requirements consistent. Finally, using distributionally-neutral taxation to norm alize, an appropriate index is suggested for each of the inequality c oncepts. Copyright 1987 by Blackwell Publishing Ltd and the Board of Trustees of the Bulletin of Economic Research

Date: 1987
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