Distribution of Income in Great Britain and Incidence of Income Tax

Robert H. Smith

The Quarterly Journal of Economics, 1911, vol. 25, issue 2, 216-238

Abstract: Mr. Mallock's estimates, 216. — Average number of incomes per unit of the range of incomes in each group used as a measure of density, 218. — Density coefficients, 220. — Three strata of income receivers, 221. — Density coefficients vary with the reciprocals of the cubes of the corresponding incomes, 222. — Corrected average incomes for groups, 224. — Rectified tables of income distribution, 226. — Advantage in taxing all incomes above £100, 227. — Formula for graduation of the tax rate, 228. — Tax yield controlled by varying the ultimate rate, 229. — Its incidence controlled by varying the size of income to which half the ultimate rate applies, 232. — Modifications to fit the use of step rates and of abatements, 236.

Date: 1911
References: Add references at CitEc
Citations:

Downloads: (external link)
http://hdl.handle.net/10.2307/1884949 (application/pdf)
Access to full text is restricted to subscribers.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:oup:qjecon:v:25:y:1911:i:2:p:216-238.

Ordering information: This journal article can be ordered from
https://academic.oup.com/journals

Access Statistics for this article

The Quarterly Journal of Economics is currently edited by Robert J. Barro, Lawrence F. Katz, Nathan Nunn, Andrei Shleifer and Stefanie Stantcheva

More articles in The Quarterly Journal of Economics from President and Fellows of Harvard College
Bibliographic data for series maintained by Oxford University Press ().