The Tax Sacrifice Rules under Alternate Definitions of Progressivity

Donald F. Vitalano
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Donald F. Vitalano: Rensselaer Polytechnic Institute

Public Finance Review, 1977, vol. 5, issue 4, 489-494

Abstract: This article extends the author's previous publication in PFQ on the utility Abstract sacrifice rules of taxation. Whether a particular sacrifice rule and income utility function together require progressive. proportional, or regressive taxation is shown to be independent of the manner in which the degree of progression is measured. Musgrave's three alternate ways of measuring progression are considered: average rate, liability, and residual income progression.

Date: 1977
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Persistent link: https://EconPapers.repec.org/RePEc:sae:pubfin:v:5:y:1977:i:4:p:489-494

DOI: 10.1177/109114217700500406

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