Inequality reducing properties of composite taxation

Journal of Economic Theory

Volumn 69, Issue 1, 1996, Pages 71-103

  Le Breton, Michel ^a   Moyes, Patrick ^b   Trannoy, Alain ^c  

^a Centre National de la Recherche Scientifique   (France)

^b CNRS   (France)

^c UNIVERSITÉ DE CERGY PONTOISE   (France)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 0030117197     PISSN: 00220531     EISSN: None     Source Type: Journal    
DOI: 10.1006/jeth.1996.0038     Document Type: Article

References (28)

1. 1. J. ACZEL, "Lectures on Functional Equations and Their Applications," Academic Press, New York, 1966.
2. 2. B. C. ARNOLD, The Lorenz order and the effects of taxation policies, Bull. Econ, Res. 42 (1990), 249-264.
3. 3. A. B. ATKINSON, On the measurement of inequality, J. Econ. Theory 2 (1970), 244-263.
4. 4. C. V. BROWN AND P. M. JACKSON, "Public Sector Economics," fourth ed., Blackwell, Oxford, 1990.
5. 5. W. EICHHORN, H. FUNKE, AND W. F. RICHTER, Tax progression and inequality of income distribution, J. Math. Econ. 13 (1984), 127-131.
6. 6. J. FELLMAN, The effect of transformations on Lorenz curves, Econometrica 44 (1976), 823-824.
7. 7. R. HEMMING AND M. J. KEEN, Single-crossing conditions in comparisons of tax progressivity, J. Public Econ. 20 (1983), 373-380.
8. 8. U. JAKOBSSON, On the measurement of the degree of progression, J. Public Econ. 5 (1976), 161-168.
9. 9. N. C. KAKWANI, Applications of Lorenz curves in economic analysis, Econometrica 45 (1977), 719-727.
10. 10. S.-C. KOLM, Unequal inequalities I, J. Econ. Theory 12 (1976), 416-442.
11. 11. P. J. LAMBERT, "The Distribution and Redistribution of Income. A Mathematical Analysis," 2nd ed., Manchester Univ. Press, Manchester, 1993.
12. 12. P. J. LAMBERT AND W. PFÄHLER, Income tax progression and redistributive effect: The influence of changes in the pre-tax income distribution, Public Finance 47 (1993), 1-16.
13. 13. R. LATHAM, Lorenz dominating income tax functions, Int. Econ. Rev. 29 (1988), 185-198.
14. 14. M. LE BRETON, "Theoretical Foundation of Inequality Measurement for Large Populations," Leme-Cremerc discussion paper, 1988.
15. 15. M. LE BRETON, P. MOYES, AND A. TRANNOY, "Equalising Taxation Schemes," Lare discussion paper, 1993.
16. 16. S. L. OLLIVIER AND J.-C. ROCHET, Bunching and second order conditions: A note on optimal tax theory, J. Econ. Theory 31 (1983), 392-400.
17. 17. A. W. MARSHALL AND I. OLKIN, "Inequalities: Theory of Majorization and Its Applications," Academic Press, New York, 1979.
18. 18. A. W. MARSHALL, I. OLKIN, AND F. PROSCHAN, Monotonicity of ratios of means and other applications of majorization, in "Inequalities" (O. Shisha, Ed.), Academic Press, New York, 1967.
19. 19. P. MOYES, A new concept of Lorenz domination, Econ. Lett. 23 (1987), 203-207.
20. 20. P. MOYES, Income taxation, inequality and social welfare, unpublished doctoral dissertation, Lare, University of Bordeaux I, Oct. 1987. [in French]
21. 21. P. MOYES, A note on minimally progressive taxation and absolute income inequality, Soc. Choice Welfare 5 (1988), 227-234.
22. 22. P. MOYES, Some classes of functions that preserve the inequality and welfare orderings of income distributions, J. Econ. Theory 49 (1989), 347-359.
23. 23. P. MOYES AND A. NIZARD, Absolute Inequality Reducing Taxation without Rank Preservation, Lare discussion paper, 1994.
24. 24. K. R. PARTHASARATHY, "Probability Measures on Metric Spaces," Academic Press, New York, 1967.
25. 25. J. W. PRATT, Risk aversion in the small and in the large, Econometrica 32 (1964), 122-136.
26. 26. P. THISTLE, Uniform progressivity, residual progression and single crossing, J. Public Econ. 37 (1989), 121-126.
27. 27. D. THON, Redistributive properties of progressive taxation, Math. Soc. Sci. 14 (1987), 185-191.
28. 28. A. TRANNOY, R. JEHANNE, M. LE BRETON, AND P. MOYES, The evolution of the equalising properties of the combination of the national insurance contributions scheme and the income tax during the Fifth Republic, Econ. Prévision 98 (1991), 1-19. [in French]