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A note on progressive taxation and inequality equivalence

Claudio Zoli ()
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Claudio Zoli: Department of Economics (University of Verona)

No 19/2017, Working Papers from University of Verona, Department of Economics

Abstract: We investigate the relationship between the notion of progressive taxation and inequality reduction under a general version of the concept of inequality equivalence. We consider a two parameter formalization of the concept of inequality equivalence that both includes as special cases the intermediate inequality equivalence and the unit-consistent inequality equivalence. Both criteria could range from relative to absolute inequality views as the parameters in the formulation change. For the unit-consistent inequality equivalence the condition of non-decreasing average tax rate is necessary and sufficient to guarantee the post-tax inequality reduction for all the inequality views in between the relative and the absolute.

Keywords: Progressive taxation; Inequality equivalence; Intermediate measures; Unit consistency (search for similar items in EconPapers)
JEL-codes: D31 D63 H23 (search for similar items in EconPapers)
New Economics Papers: this item is included in nep-pub
Date: 2017-12
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