Inequality reducing taxation reconsidered

Udo Ebert

No V-324-10, Working Papers from University of Oldenburg, Department of Economics

Abstract: The paper 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.

Pages: 33 pages
Date: 2010-05, Revised 2010-05
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Citations: View citations in EconPapers (4)

Published in Oldenburg Working Papers V-324-10

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http://www.vwl.uni-oldenburg.de/download/V-324-10.pdf First version, 2010 (application/pdf)

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Persistent link: https://EconPapers.repec.org/RePEc:old:dpaper:324

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