期刊名称：CORE Discussion Papers / Center for Operations Research and Econometrics (UCL), Louvain
出版年度：2007
卷号：1
出版社：Center for Operations Research and Econometrics (UCL), Louvain
摘要：We establish the precise connections between progressive taxation and
inequality reduction, in a setting where the level of tax revenue to be raised is
endogenously fixed and tax schemes are balanced. We show that, in contrast
with the traditional literature on taxation, the equivalence between inequality
reduction and the combination of progressivity and income order preservation
does not always hold in this setting. However, we show that, among rules
satisfying consistency and, either revenue continuity, or revenue monotonicity,
the equivalence remains intact.
关键词：progressivity, inequality reduction, income order preservation,
consistency, taxation
