IDEAS home Printed from https://ideas.repec.org/a/bla/buecrs/v39y1987i3p211-23.html
   My bibliography  Save this article

Axiomatically Based Local Measures of Tax Progression

Author

Listed:
  • Pfingsten, Andreas

Abstract

Local measures of tax progression, based on distributional features of taxation, are derived for a parametric class of inequality conc epts. First, different views of inequality, including concepts of relative inequality and of absolute inequality as limiting cases, are introduced. Then three basic properties of local measures of tax progression, i.e., indices measuring the degree of progression at single in come levels, are postulated as functional equations. Only for the two extreme views of inequality, however, are these natural requirements consistent. Finally, using distributionally-neutral taxation to norm alize, an appropriate index is suggested for each of the inequality c oncepts. Copyright 1987 by Blackwell Publishing Ltd and the Board of Trustees of the Bulletin of Economic Research

Suggested Citation

  • Pfingsten, Andreas, 1987. "Axiomatically Based Local Measures of Tax Progression," Bulletin of Economic Research, Wiley Blackwell, vol. 39(3), pages 211-223, July.
    • Handle: RePEc:bla:buecrs:v:39:y:1987:i:3:p:211-23
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a search for a similarly titled item that would be available.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Urban, Ivica, 2017. "Measuring income redistribution: beyond the proportionality standard," EUROMOD Working Papers EM1/17, EUROMOD at the Institute for Social and Economic Research.
    2. Chakravarty, Satya R. & Sarkar, Palash, 2022. "A synthesis of local and effective tax progressivity measurement," MPRA Paper 115180, University Library of Munich, Germany.
    3. Nanak Kakwani & Hyun Hwa Son, 2021. "Normative Measures of Tax Progressivity: an International Comparison," The Journal of Economic Inequality, Springer;Society for the Study of Economic Inequality, vol. 19(1), pages 185-212, March.
    4. Marko Ledić & Ivica Rubil & Ivica Urban, 2023. "Tax progressivity and social welfare with a continuum of inequality views," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 30(5), pages 1266-1296, October.
    5. Contoyannis, Paul & Forster, Martin, 1999. "The distribution of health and income: a theoretical framework," Journal of Health Economics, Elsevier, vol. 18(5), pages 603-620, October.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:bla:buecrs:v:39:y:1987:i:3:p:211-23. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Wiley Content Delivery (email available below). General contact details of provider: http://www.blackwellpublishing.com/journal.asp?ref=0307-3378 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.