Suchergebnisse

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.