TY  - CHAP
AB  - There is a consensus in the general public that income taxes should be everywhere progressive. Starting from the basic properties normally required, we examine the possibilities of designing everywhere progressive income tax schedules. An axiomatic analysis investigates the (in)consistency of these requirements with further restrictions on the degree of progression. It turns out that everywhere progressive tax schedules have to be maximally progressive or almost proportional in some income range.
VL  - 15
SN  - 978-0-7623-1450-8, 978-1-84950-508-6/1049-2585
DO  - 10.1016/S1049-2585(07)15004-3
UR  - https://doi.org/10.1016/S1049-2585(07)15004-3
AU  - Ebert Udo
AU  - Georg Tillmann† Georg
ED  - Peter J. Lambert
PY  - 2007
Y1  - 2007/01/01
TI  - How Progressive is Progressive Taxation? An Axiomatic Analysis
T2  - Equity
T3  - Research on Economic Inequality
PB  - Emerald Group Publishing Limited
SP  - 57
EP  - 71
Y2  - 2024/04/23
ER  -