TY  - CHAP
AB  - Abstract We investigate the relationship between the notion of progressive taxation and inequality reduction under a general version of the concept of inequality equivalence. We consider a two-parameter formalization of the concept of inequality equivalence that both includes, as special cases, the intermediate inequality equivalence and the path-independent/unit-consistent inequality equivalence. Both criteria could range from relative to absolute inequality views as the parameters in the formulation change. For the path-independent/unit-consistent inequality equivalence the condition of nondecreasing average tax rate is necessary and sufficient to guarantee the inequality-reducing effect of taxation for all the inequality views in between the relative and the absolute.
VL  - 26
SN  - 978-1-78756-458-9, 978-1-78756-457-2/1049-2585
DO  - 10.1108/S1049-258520180000026003
UR  - https://doi.org/10.1108/S1049-258520180000026003
AU  - Zoli Claudio
ED  - John A. Bishop
ED  - Juan Gabriel Rodríguez
PY  - 2018
Y1  - 2018/01/01
TI  - A Note on Progressive Taxation and Inequality Equivalence
T2  - Inequality, Taxation and Intergenerational Transmission
T3  - Research on Economic Inequality
PB  - Emerald Publishing Limited
SP  - 15
EP  - 33
Y2  - 2024/04/25
ER  -