Ebert, Udo; Moyes, Patrick - Groupement de Recherche en Économie Quantitative … - 2003
When incomes are exogenously given, a progressive tax structure reduces inequality in the sense that the Lorenz curve of after tax incomes is nowhere below that of before tax incomes whatever the circumstances as it was shown by U. Jakobsson (Journal of Public Economics 5 (1976), 161-168) The...