Premium
AXIOMATICALLY BASED LOCAL MEASURES OF TAX PROGRESSION
Author(s) -
Pfingsten Andreas
Publication year - 1987
Publication title -
bulletin of economic research
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.227
H-Index - 29
eISSN - 1467-8586
pISSN - 0307-3378
DOI - 10.1111/j.1467-8586.1987.tb00242.x
Subject(s) - redistribution (election) , inequality , economics , set (abstract data type) , value (mathematics) , mathematical economics , microeconomics , public economics , econometrics , computer science , mathematics , political science , statistics , law , mathematical analysis , politics , programming language
Starting from a set of plausible requirements for local measures of tax progression, we derive appropriate indices for different concepts of inequality. Value judgements on redistribution are made explicit in this procedure.