Lorenz-Dominating Income Tax Functions

Roger Latham

International Economic Review, 1988, vol. 29, issue 1, 185-200

Abstract: This paper examines the rest rictions imposed upon income-tax functions by the criterion of Lorenz -domination under alternative tax-revenue-raising regimes. Both neces sary and sufficient conditions are derived. The necessary conditions are weaker than those already existing in the literature, while the a nalysis uncovers the multitude of sufficient conditions that are poss ible. Copyright 1988 by Economics Department of the University of Pennsylvania and the Osaka University Institute of Social and Economic Research Association.

Date: 1988
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