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Lorenz-Dominating Income Tax Functions

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  • Latham, Roger

Abstract

This paper examines the rest rictions imposed upon income-tax functions by the criterion of Lorenz -domination under alternative tax-revenue-raising regimes. Both neces sary and sufficient conditions are derived. The necessary conditions are weaker than those already existing in the literature, while the a nalysis uncovers the multitude of sufficient conditions that are poss ible. Copyright 1988 by Economics Department of the University of Pennsylvania and the Osaka University Institute of Social and Economic Research Association.

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  • Latham, Roger, 1988. "Lorenz-Dominating Income Tax Functions," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 29(1), pages 185-200, February.
    • Handle: RePEc:ier:iecrev:v:29:y:1988:i:1:p:185-200
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    Cited by:

    1. Moyes, Patrick, 2003. "Redistributive effects of minimal equal sacrifice taxation," Journal of Economic Theory, Elsevier, vol. 108(1), pages 111-140, January.
    2. Yesim Kustepeli & Onur Sapci, 2006. "Personal Income Tax Elasticity in Turkey: 1975-2005," Discussion Paper Series 06/01, Dokuz Eylül University, Faculty of Business, Department of Economics, revised 11 Jul 2006.
    3. Oriol Carbonell-Nicolau & Humberto Llavador, 2021. "Elasticity determinants of inequality-reducing income taxation," The Journal of Economic Inequality, Springer;Society for the Study of Economic Inequality, vol. 19(1), pages 163-183, March.
    4. Carbonell-Nicolau, Oriol & Llavador, Humberto, 2018. "Inequality reducing properties of progressive income tax schedules: the case of endogenous income," Theoretical Economics, Econometric Society, vol. 13(1), January.
    5. Oriol Carbonell-Nicolau & Humberto Llavador, 2024. "Social Preorders and Tax Progressivity," Working Papers 1459, Barcelona School of Economics.
    6. Corrado Benassi & Emanuela Randon, 2021. "The distribution of the tax burden and the income distribution: theory and empirical evidence," Economia Politica: Journal of Analytical and Institutional Economics, Springer;Fondazione Edison, vol. 38(3), pages 1087-1108, October.
    7. Corrado Benassi & Alessandra Chirco, 2006. "Income Share Elasticity and Stochastic Dominance," Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, vol. 26(3), pages 511-525, June.
    8. Moyes, Patrick & Shorrocks, Anthony, 1998. "The impossibility of a progressive tax structure," Journal of Public Economics, Elsevier, vol. 69(1), pages 49-65, July.
    9. Oriol Carbonell-Nicolau & Humberto Llavador, 2018. "Further Results on the Inequality Reducing Properties of Income Tax Schedules," Departmental Working Papers 201801, Rutgers University, Department of Economics.

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