Carbonell-Nicolau, Oriol; Llavador, Humberto G. - In: Theoretical economics : TE ; an open access journal in … 13 (2018) 1, pp. 39-60
The case for progressive income taxation is often based on the classic result of Jakobsson, 1976 and Fellman, 1976, according to which progressive and only progressive income taxes - in the sense of increasing average tax rates on income - ensure a reduction in income inequality. This result has...