ON THE RELATIVE EQUITABILITY OF A FAMILY OF TAXATION RULES
ON THE RELATIVE EQUITABILITY OF A FAMILY OF TAXATION RULES
复制标题
论一系列税收规则的相对公平性
DOI：
10.1111/j.1467-9779.2006.00264.x
复制
发表时间：
2006
影响因子：
1.1
通讯作者：
A. Villar
中科院分区：
文献类型：
--
作者：
Juan D. Moreno‐Ternero;A. Villar
税收问题包括从总收入矢量给定的人口中收取给定数额的税款。当R Lorenz产生的税后收入向量支配R ‘产生的税后收入向量时，税收规则R比规则R ’更公平。在本文中，我们提出了一个单参数家族的税收规则，其成员在相对公平方面是完全排序的，对于任何（有限）收入分配。版权所有2006布莱克威尔出版公司。
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..