On the equivalence between progressive taxation and inequality reduction
On the equivalence between progressive taxation and inequality reduction
复制标题
论累进税制与减少不平等之间的等价性
DOI：
10.2139/ssrn.975072
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发表时间：
2007
影响因子：
0.9
通讯作者：
Juan D. Moreno‐Ternero
中科院分区：
文献类型：
--
作者：
Biung;Juan D. Moreno‐Ternero
我们在累进税收和减少不平等之间建立了精确的联系，在这样的背景下，要提高的税收水平是外在固定的，税收计划是平衡的。我们表明，与传统的税收文献相比，在这种背景下，减少不平等与累进性和收入秩序保持相结合之间的等价性并不总是成立的。然而，我们证明了，在满足一致性和收益连续性或收益单调性的规则中，等价性保持不变。
We establish the precise connections between progressive taxation and inequality reduction, in a setting where the level of tax revenue to be raised is exogenously 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.