The Measurement of Tax Progression:
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...
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Berlin, Heidelberg
Springer Berlin Heidelberg
1986
|
| Ausgabe: | 1st ed. 1986 |
| Schriftenreihe: | Studies in Contemporary Economics
20 |
| Schlagworte: | |
| Online-Zugang: | BTU01 Volltext |
| Zusammenfassung: | 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. |
| Beschreibung: | 1 Online-Ressource (VI, 133 p) |
| ISBN: | 9783642826528 |
| DOI: | 10.1007/978-3-642-82652-8 |
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| indexdate | 2024-07-10T08:56:12Z |
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| spelling | Pfingsten, Andreas Verfasser aut The Measurement of Tax Progression by Andreas Pfingsten 1st ed. 1986 Berlin, Heidelberg Springer Berlin Heidelberg 1986 1 Online-Ressource (VI, 133 p) txt rdacontent c rdamedia cr rdacarrier Studies in Contemporary Economics 20 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. Economics, general Economics Management science Steuerprogression (DE-588)4057450-7 gnd rswk-swf Messung (DE-588)4038852-9 gnd rswk-swf Steuerprogression (DE-588)4057450-7 s Messung (DE-588)4038852-9 s DE-604 Erscheint auch als Druck-Ausgabe 9783540160724 Erscheint auch als Druck-Ausgabe 9783642826535 https://doi.org/10.1007/978-3-642-82652-8 Verlag URL des Erstveröffentlichers Volltext |
| spellingShingle | Pfingsten, Andreas The Measurement of Tax Progression Economics, general Economics Management science Steuerprogression (DE-588)4057450-7 gnd Messung (DE-588)4038852-9 gnd |
| subject_GND | (DE-588)4057450-7 (DE-588)4038852-9 |
| title | The Measurement of Tax Progression |
| title_auth | The Measurement of Tax Progression |
| title_exact_search | The Measurement of Tax Progression |
| title_exact_search_txtP | The Measurement of Tax Progression |
| title_full | The Measurement of Tax Progression by Andreas Pfingsten |
| title_fullStr | The Measurement of Tax Progression by Andreas Pfingsten |
| title_full_unstemmed | The Measurement of Tax Progression by Andreas Pfingsten |
| title_short | The Measurement of Tax Progression |
| title_sort | the measurement of tax progression |
| topic | Economics, general Economics Management science Steuerprogression (DE-588)4057450-7 gnd Messung (DE-588)4038852-9 gnd |
| topic_facet | Economics, general Economics Management science Steuerprogression Messung |
| url | https://doi.org/10.1007/978-3-642-82652-8 |
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