Progressive taxation and the equal sacrifice principle

Citations

Cited by:

1. Harashima, Taiji, 2020. "Rethinking the Ability-to-Pay and Equal Sacrifice Principles of Taxation: An Alternative Rationale for a Progressive Income Tax," MPRA Paper 102937, University Library of Munich, Germany.
2. Lahiri, Somdeb, 2001. "Axiomatic characterizations of the CEA solution for rationing problems," European Journal of Operational Research, Elsevier, vol. 131(1), pages 162-170, May.
   • Lahiri Somdeb, 1999. "Axiomatic Characterizations of the CEA Solution for Rationing Problems," IIMA Working Papers WP1999-02-03, Indian Institute of Management Ahmedabad, Research and Publication Department.
3. Kristof Bosmans & Z. Emel Öztürk, 2022. "Laissez-faire versus Pareto," Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, vol. 58(4), pages 741-751, May.
4. Mitra, Tapan & Ok, Efe A., 1997. "On the Equitability of Progressive Taxation," Journal of Economic Theory, Elsevier, vol. 73(2), pages 316-334, April.
   • Mitra, T. & Ok, E.A., 1995. "On the Equitability of Progressive Taxation," Working Papers 95-25, C.V. Starr Center for Applied Economics, New York University.
5. D'Antoni, Massimo, 1999. "Piecewise linear tax functions, progressivity, and the principle of equal sacrifice," Economics Letters, Elsevier, vol. 65(2), pages 191-197, November.
6. Michael J. Stutzer, 1987. "Improving intergovernmental finance: a message from the northland," Quarterly Review, Federal Reserve Bank of Minneapolis, vol. 11(Spr), pages 2-13.
7. Stanislaw Maciej Kot, 2019. "Deriving The Parameter Of Inequality Aversion From A Parametric Distribution Of Incomes," GUT FME Working Paper Series A 58, Faculty of Management and Economics, Gdansk University of Technology.
8. Moyes, Patrick, 2003. "Redistributive effects of minimal equal sacrifice taxation," Journal of Economic Theory, Elsevier, vol. 108(1), pages 111-140, January.
   • Patrick Moyes, 2003. "Redistributive effects of minimal equal sacrifice taxation," Post-Print hal-00156443, HAL.
   • N. Gravel & Patrick Moyes, 2008. "Redistributive effects of minimal equal sacrifce taxation," Post-Print hal-00157363, HAL.
9. John Creedy, 2007. "Policy Evaluation, welfare weights and value judgements: a Reminder," Australian Journal of Labour Economics (AJLE), Bankwest Curtin Economics Centre (BCEC), Curtin Business School, vol. 10(1), pages 1-15.
10. da Costa, Carlos E. & Pereira, Thiago, 2014. "On the efficiency of equal sacrifice income tax schedules," European Economic Review, Elsevier, vol. 70(C), pages 399-418.
    • Costa, Carlos Eugênio da & Pereira, Thiago Neves, 2013. "On the efficiency of equal sacrifice income tax schedules," FGV EPGE Economics Working Papers (Ensaios Economicos da EPGE) 741, EPGE Brazilian School of Economics and Finance - FGV EPGE (Brazil).
11. Estevez Fernandez, M.A., 2006. "Cooperative behavior, competition and operations research," Other publications TiSEM 89866d9a-2195-469c-a13f-0, Tilburg University, School of Economics and Management.
12. Claudio Zoli, 2012. "Characterizing Inequality Equivalence Criteria," Working Papers 32/2012, University of Verona, Department of Economics.
13. Jens Gudmundsson & Jens Leth Hougaard & Chiu Yu Ko, 2022. "Sharing sequentially triggered losses: Automatic conflict resolution through smart contracts," IFRO Working Paper 2020/05, University of Copenhagen, Department of Food and Resource Economics.
14. Olivier Bargain & Damien Echevin & Nicolas Moreau & Adrien Pacifico, 2019. "Inefficient Couples: Non-minimization of the Tax Burden among French Cohabiting Couples," Working Papers hal-02365239, HAL.
15. Tarroux, Benoît, 2019. "The value of tax progressivity: Evidence from survey experiments," Journal of Public Economics, Elsevier, vol. 179(C).
    • Benoît Tarroux, 2018. "The value of tax progressivity: Evidence from Survey experiment," Post-Print halshs-02001270, HAL.
    • Benoît Tarroux, 2019. "The value of tax progressivity: Evidence from survey experiments," Post-Print halshs-02353887, HAL.
16. Jingyi Xue, 2018. "Fair division with uncertain needs," Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, vol. 51(1), pages 105-136, June.
17. Sinan Ertemel & Rajnish Kumar, 2018. "Proportional rules for state contingent claims," International Journal of Game Theory, Springer;Game Theory Society, vol. 47(1), pages 229-246, March.
18. Paul Burgat & Claude Jeanrenaud, 1996. "Do Benefit and Equal Absolute Sacrifice Rules Really Lead To Different Taxation Levels?," Public Finance Review, , vol. 24(2), pages 148-162, April.
19. Christopher P. Chambers & Juan D. Moreno-Ternero, 2017. "Taxation and poverty," Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, vol. 48(1), pages 153-175, January.
    • Christopher P. Chambers & Juan D. Moreno-Ternero, 2015. "Taxation and Poverty," Working Papers 15.05, Universidad Pablo de Olavide, Department of Economics.
    • Christopher P. CHAMBERS & Juan D. MORENO-TERNERO, 2017. "Taxation and poverty," LIDAM Reprints CORE 2829, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
20. Thomson, William, 2003. "Axiomatic and game-theoretic analysis of bankruptcy and taxation problems: a survey," Mathematical Social Sciences, Elsevier, vol. 45(3), pages 249-297, July.
21. Peter J. Lambert & Helen T. Naughton, 2009. "The Equal Absolute Sacrifice Principle Revisited," Journal of Economic Surveys, Wiley Blackwell, vol. 23(2), pages 328-349, April.
22. Luis J. Imedio-Olmedo & Encarnación Macarena Parrado-Gallardo & M.Dolores. Sarrión, 1999. "La tarifa del IRPF y el principio de igualdad de sacrificio," Investigaciones Economicas, Fundación SEPI, vol. 23(2), pages 281-299, May.
23. Nir Dagan & Oscar Volij & Roberto Serrano, 1999. "Feasible implementation of taxation methods," Review of Economic Design, Springer;Society for Economic Design, vol. 4(1), pages 57-72.
    • Volij, Oscar & Dagan, Nir & Serrano, Roberto, 1999. "Feasible Implementation of Taxation Methods," Staff General Research Papers Archive 5246, Iowa State University, Department of Economics.
    • Nir Dagan & Roberto Serrano & Oscar Volij, 1999. "Feasible Implementation of Taxation Methods," Economic theory and game theory 009, Nir Dagan.
24. Milan Scasny & Matej Opatrny, 2022. "New Estimate of the Elasticity of Marginal Utility of Consumption for Europe: Implications for the Social Discount Rate," Working Papers IES 2022/29, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, revised Dec 2022.
25. Satya R. Chakravarty & Palash Sarkar, 2022. "Inequality minimising subsidy and taxation," Economic Theory Bulletin, Springer;Society for the Advancement of Economic Theory (SAET), vol. 10(1), pages 53-67, May.
26. Olivier Bargain & Damien Echevin & Nicolas Moreau & Adrien Pacifico, 2019. "Inefficient Couples: Non-minimization of the Tax Burden among French Cohabiting Couples," TEPP Working Paper 2019-05, TEPP.
    • Olivier Bargain & Damien Echevin & Nicolas Moreau & Adrien Pacifico, 2022. "Inefficient Couples: Non-minimization of the Tax Burden among French Cohabiting Couples," Post-Print hal-02365239, HAL.
    • Olivier Bargain & Damien Echevin & Nicolas Moreau & Adrien Pacifico, 2020. "Inefficient couples: Non-minimization of the tax burden among french cohabiting couples," Working Papers hal-02441177, HAL.
27. Tymon Słoczyński, 2012. "Zastosowanie zasady równych ofiar do oceny sprawiedliwości taryfy podatku dochodowego od osób fizycznych (PIT) w Polsce," Gospodarka Narodowa. The Polish Journal of Economics, Warsaw School of Economics, issue 10, pages 23-47.
28. Thibault Gajdos & Bertrand Lhommeau, 2000. "L'attitude à l'égard des inégalités en France à la lumière du système de prélèvements socio-fiscal," Économie et Prévision, Programme National Persée, vol. 142(1), pages 47-65.
    • Gajdos, T. & Lhommeau, B., 1999. "L'attitude a l'egard des inegalites en France a la lumiere du systeme de prelevements socio-fiscal," Papiers d'Economie Mathématique et Applications 1999.23, Université Panthéon-Sorbonne (Paris 1).
29. Weinzierl, Matthew, 2014. "The promise of positive optimal taxation: normative diversity and a role for equal sacrifice," Journal of Public Economics, Elsevier, vol. 118(C), pages 128-142.
    • Matthew Weinzierl, 2012. "The Promise of Positive Optimal Taxation: Normative Diversity and a role for Equal Sacrifice," NBER Working Papers 18599, National Bureau of Economic Research, Inc.
30. Youngsub Chun & Kazuo Nishimura & Makoto Yano, 2022. "Introduction to the special issue in honor of William Thomson," International Journal of Economic Theory, The International Society for Economic Theory, vol. 18(1), pages 3-5, March.
    • Paulo Barelli & Youngsub Chun & John Duggan, 2017. "Introduction to the special issue in honor of William Thomson," Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, vol. 48(1), pages 1-4, January.
31. Peter J. Lambert & Helen T. Naughton, 2006. "The Equal Sacrifice Principle Revisited," University of Oregon Economics Department Working Papers 2006-4, University of Oregon Economics Department, revised 01 Jun 2006.
    • Peter J. Lambert & Helen T. Naughton, 2006. "The Equal Sacrifice Principle Revisited," Working Papers 45, ECINEQ, Society for the Study of Economic Inequality.
32. Chambers, Christopher P. & Moreno-Ternero, Juan D., 2021. "Bilateral redistribution," Journal of Mathematical Economics, Elsevier, vol. 96(C).
    • Christopher P. Chambers & Juan D. Moreno-Ternero, 2021. "Bilateral Redistribution," Working Papers 21.07, Universidad Pablo de Olavide, Department of Economics.
33. Ok, Efe A., 1995. "On the principle of equal sacrifice in income taxation," Journal of Public Economics, Elsevier, vol. 58(3), pages 453-467, November.
34. Qianqian Kong & Hans Peters, 2023. "Sequential claim games," OR Spectrum: Quantitative Approaches in Management, Springer;Gesellschaft für Operations Research e.V., vol. 45(3), pages 955-975, September.
35. Long, Yan & Sethuraman, Jay & Xue, Jingyi, 2021. "Equal-quantile rules in resource allocation with uncertain needs," Journal of Economic Theory, Elsevier, vol. 197(C).
36. Chatterjee, Siddharth & Ertemel, Sinan & Kumar, Rajnish, 2023. "Rationing rules for risky claims," Journal of Mathematical Economics, Elsevier, vol. 108(C).
37. Martínez, Ricardo & Moreno-Ternero, Juan D., 2022. "Laissez-faire or full redistribution?," Economics Letters, Elsevier, vol. 218(C).
    • Ricardo Martínez & Juan D Moreno Ternero, 2022. "Laissez-Faire or Full Redistribution?," ThE Papers 22/09, Department of Economic Theory and Economic History of the University of Granada..
38. Jens Gudmundsson & Jens Leth Hougaard & Chiu Yu Ko, 2020. "Sharing sequentially triggered losses," IFRO Working Paper 2020/05, University of Copenhagen, Department of Food and Resource Economics.
39. Benoît Tarroux, 2017. "The value of progressivity: Evidence from survey experiments," Economics Working Paper Archive (University of Rennes & University of Caen) 2017-13, Center for Research in Economics and Management (CREM), University of Rennes, University of Caen and CNRS.
40. David (David Patrick) Madden & Michael Savage, 2015. "Which Households Matter Most? Capturing Equity Considerations in Tax Reform via Generalised Social Marginal Welfare Weights," Working Papers 201502, School of Economics, University College Dublin.
41. John Creedy, 2006. "Evaluating Policy: Welfare Weights And Value Judgements," Department of Economics - Working Papers Series 971, The University of Melbourne.
42. John Creedy & Ross Guest, 2008. "Discounting and the Time Preference Rate," The Economic Record, The Economic Society of Australia, vol. 84(264), pages 109-127, March.