On the Relative Equitability of a Family of Taxation Rules
A taxation problem consists of collecting a given amount of taxes out of a population whose gross income vector is given. A tax rule R is more equitable than a rule R′ when the after-tax income vector generated by R Lorenz dominates that generated by R′. In this paper, we present a one-parameter family of tax rules whose members are fully ranked in terms of relative equitability, for any (finite) income distribution. Copyright 2006 Blackwell Publishing Inc..
Year of publication: |
2006
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Authors: | MORENO-TERNERO, JUAN D. ; VILLAR, ANTONIO |
Published in: |
Journal of Public Economic Theory. - Association for Public Economic Theory - APET, ISSN 1097-3923. - Vol. 8.2006, 2, p. 283-291
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Publisher: |
Association for Public Economic Theory - APET |
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