Chapter 6 Inequality reducing taxation reconsidered

Abstract

The chapter investigates inequality reducing taxation for various inequality views. Using the general definition of an inequality concept (Ebert, 2004), corresponding definitions of Lorenz dominance, inequality reduction, and measures of tax progression are provided. The framework allows us to simplify and clarify the different approaches found in the literature, to extend this analysis, and to present brief and transparent proofs.

Citation

Ebert, U. (2010), "Chapter 6 Inequality reducing taxation reconsidered", Bishop, J.A. (Ed.) Studies in Applied Welfare Analysis: Papers from the Third ECINEQ Meeting (Research on Economic Inequality, Vol. 18), Emerald Group Publishing Limited, Leeds, pp. 131-152. https://doi.org/10.1108/S1049-2585(2010)0000018009