Abstract
This book started with a concise review of methods of measuring and comparing tax progression, viz. local measures, global measures, and uniform progression measures. They all suffer from specific drawbacks: local measures of tax progression suffer from their neglect of the income distribution, global measures of tax progression suffer from the disadvantage of all aggregation, viz. that much information is lost in the aggregation procedure, and uniform comparisons of tax progression suffer from their assumption that the same income distribution has to hold for all situations to be compared.
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Notes
- 1.
Champernowne (1974), in his colorful language, referred to F(Y ) as the people curve, and to F Y (Y ) as the income curve.
- 2.
Recall from Chap. 2 and Sect. 4.1 that this notion gives rise to residual income elasticity, one of the celebrated measures for local and uniform measures of impost progression, the latter for identical income distributions.
- 3.
When progression comparisons are expressed in terms of income Y rather than in terms of quantiles q or p (which requires identical support of the income distributions of the situations to be compared), then sufficient conditions of greater tax progression indeed envisage the sum oftax or residual income elasticities and the elasticity of the density function of the respective income distributions; see Seidl (1994, p. 347 and 351).
- 4.
- 5.
See, e.g., Suits (1977, p. 752).
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Seidl, C., Pogorelskiy, K., Traub, S. (2013). Conclusion. In: Tax Progression in OECD Countries. Springer, Berlin, Heidelberg. https://doi.org/10.1007/978-3-642-28317-8_9
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