The Measurement of Tax Progression
Published on 1. December 1985
Book
Paperback/Softback
VI, 133 pages
978-3-540-16072-4 (ISBN)
Description
I. II. SOME BASIC REMARKS ON TAXATION 2 11. 1 Foundations 3 I I. 2 Data 11. 3 Principles of Taxation 3 I I I. TAX PROGRESSION I I 1. 1 Preliminary Definition 6 7 I I I. 2 Reasons for Progressive Taxation of Incomes IV. MEASURING THE DEGREE OF PROGRESSION IV. l Notation 10 IV. 2 Measures Suggested by Musgrave/Thin 12 IV. 3 Comparison of these Measures 14 IV. 4 A Reason for Using the RIP 17 IV. 5 The Way to Go 17 V. DIFFERENT CONCEPTS OF INEQUALITY V. l Lorenz Curves 19 V. 2 Absolute Inequality-Aversion 19 V. 3 Mixed Inequality-Aversion 20 VI. LOCAL MEASURES OF TAX PROGRESSION VI. l Building Blocks 23 VI. 2 Directly Inequality-Equivalent Tax Functions 26 VI. 3 Directly Inequality-Preserving Tax Functions 29 VI. 4 Scale Invariance 31 VI. 5 Type A 32 VI. 6 Implications 33 VI. 7 Type B 44 VI. 8 Implications 46 VI. 9 Further Desiderata for Type A Measures 50 VI. 10 Conclusions 59 VI VII. PROGRESSION AND THE DESIGN OF TAX FUNCTIONS VII. l Introduction 62 VII. 2 Constant Progressivity Tax Functions 62 VII. 3 Tax Revenue Conditions 71 VI I. 4 The German Income Tax Function and Income Distribution 1981 73 VII. 5 #-Cocop Tax Functions for Germany 78 VIi I. GLOBAL MEASURES OF TAX PROGRESSION VIlLi The Problem 83 VIII. 2 Desirable Properties 84 VIII. 3 Suggestions in the Literature 85 VIII.
More details
Series
Edition
Softcover reprint of the original 1st ed. 1986
Language
English
Place of publication
Berlin
Germany
Publishing group
Springer Berlin
Target group
Professional and scholarly
Research
Illustrations
VI, 133 p.
Dimensions
Height: 244 mm
Width: 170 mm
Thickness: 9 mm
Weight
262 gr
ISBN-13
978-3-540-16072-4 (9783540160724)
DOI
10.1007/978-3-642-82652-8
Schweitzer Classification
Other editions
Additional editions
Andreas Pfingsten
The Measurement of Tax Progression
E-Book
12/2012
Springer
€96.29
Available for download
Persons
Content
The Measurement of tax Progression.- I. Introduction.- II. Some Basic Remarks on Taxation.- II.1 Foundations.- II.2 Data.- II.3 Principles of Taxation.- III. Tax Progression.- III.1 Preliminary Definition.- III.2 Reasons for Progressive Taxation of Incomes.- IV. Measuring the Degree of Progression.- IV.1 Notation.- IV.2 Measures Suggested by Musgrave/Thin.- IV.3 Comparison of these Measures.- IV.4 A Reason for Using the RIP.- IV.5 The Way to Go.- V. Different Concepts of Inequality.- V.1 Lorenz Curves.- V.2 Absolute Inequality-Aversion.- V.3 Mixed Inequality-Aversion.- VI. Local Measures of tax Progression.- VI.1 Building Blocks.- VI.2 Directly Inequality-Equivalent Tax Functions.- VI.3 Directly Inequality-Preserving Tax Functions.- VI.4 Scale Invariance.- VI.5 Type A.- VI.6 Implications.- VI.7 Type B.- VI.8 Implications.- VI.9 Further Desiderata for Type A Measures.- VI.10 Conclusions.- VII. Progression and the Design of tax Functions.- VII.1 Introduction.- VII.2 Constant Progressivity Tax Functions.- VII.3 Tax Revenue Conditions.- VII.4 The German Income Tax Function and Income Distribution 1981.- VII.5 ?-Cocop Tax Functions for Germany.- VIII. Global Measures of tax Progression.- VIII.1 The Problem.- VIII.2 Desirable Properties.- VIII.3 Suggestions in the Literature.- VIII.4 An Ethical Approach.- VIII.5 Definition of Global Measures of Tax Progression.- VIII.6 Implications.- VIII.7 Conclusions.- IX. Summary.- X. Appendix.- XI. References.