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The Measurement of Tax Progression

  • Book
  • © 1986

Overview

Authors:
  1. Andreas Pfingsten

    1. Institut für Wirtschaftstheorie und Operations Research, Universität Karlsruhe, Karlsruhe, Germany

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Part of the book series: Studies in Contemporary Economics (CONTEMPORARY, volume 20)

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Table of contents (11 chapters)

  1. Front Matter

    Pages N2-VI
    Download chapter PDF

  2. Introduction

    • Andreas Pfingsten
    Pages 1-1

  3. Some Basic Remarks on Taxation

    • Andreas Pfingsten
    Pages 2-5

  4. Tax Progression

    • Andreas Pfingsten
    Pages 6-9

  5. Measuring the Degree of Progression

    • Andreas Pfingsten
    Pages 10-18

  6. Different Concepts of Inequality

    • Andreas Pfingsten
    Pages 19-22

  7. Local Measures of tax Progression

    • Andreas Pfingsten
    Pages 23-61

  8. Progression and the Design of tax Functions

    • Andreas Pfingsten
    Pages 62-82

  9. Global Measures of tax Progression

    • Andreas Pfingsten
    Pages 83-100

  10. Summary

    • Andreas Pfingsten
    Pages 101-103

  11. Appendix

    • Andreas Pfingsten
    Pages 104-124

  12. References

    • Andreas Pfingsten
    Pages 125-131
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Keywords

About this book

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.

Authors and Affiliations

  • Institut für Wirtschaftstheorie und Operations Research, Universität Karlsruhe, Karlsruhe, Germany

    Andreas Pfingsten

Bibliographic Information

  • Book Title: The Measurement of Tax Progression

  • Authors: Andreas Pfingsten

  • Series Title: Studies in Contemporary Economics

  • DOI: https://doi.org/10.1007/978-3-642-82652-8

  • Publisher: Springer Berlin, Heidelberg

  • eBook Packages: Springer Book Archive

  • Copyright Information: Springer-Verlag Berlin Heidelberg 1986

  • Softcover ISBN: 978-3-540-16072-4Published: 01 December 1985

  • eBook ISBN: 978-3-642-82652-8Published: 06 December 2012

  • Series ISSN: 1431-8806

  • Edition Number: 1

  • Number of Pages: VI, 133

  • Topics: Economics, general

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