Chapter 6 Inequality reducing taxation reconsidered

Udo Ebert

A chapter in Studies in Applied Welfare Analysis: Papers from the Third ECINEQ Meeting, 2010, pp 131-152 from Emerald Group Publishing Limited

Abstract: The chapter investigates inequality reducing taxation for various inequality views. Using the general definition of an inequality concept (Ebert, 2004), corresponding definitions of Lorenz dominance, inequality reduction, and measures of tax progression are provided. The framework allows us to simplify and clarify the different approaches found in the literature, to extend this analysis, and to present brief and transparent proofs.

Date: 2010
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Persistent link: https://EconPapers.repec.org/RePEc:eme:reinzz:s1049-2585(2010)0000018009

DOI: 10.1108/S1049-2585(2010)0000018009

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