Tax progressivity and tax incidence of the rich and the poor

Chengjian Li and Shuanglin Lin

Economics Letters, 2015, vol. 134, issue C, 148-151

Abstract: With the labor supply being flexible, a revenue-neutral increase in the tax progressivity decreases the tax incidence of the rich and increases the tax incidence of the poor if the tax scheme is highly progressive.

Keywords: Labor income tax progressivity; Tax incidence; Overlapping generations model (search for similar items in EconPapers)
JEL-codes: H2 H3 (search for similar items in EconPapers)
Date: 2015
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Persistent link: https://EconPapers.repec.org/RePEc:eee:ecolet:v:134:y:2015:i:c:p:148-151

DOI: 10.1016/j.econlet.2015.07.003

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