Retrieving Inequality Concepts and Progressivity Objectives from Tax Functions via Approximations

  • Andreas Pfingsten
  • Jochen Schneider
Conference paper

Abstract

An approximation method is applied to derive inequality concepts and progressivity objectives from recent German tax functions. Tax functions with constant progressivity serve as benchmarks.

Among others, the use of the relative concept of inequality and the decrease in progressivity over the last decade are confirmed. The results on potential gainers and losers from equalization of progressivity, however, are not in accordance with what is publicly believed.

Keywords

Income 

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Copyright information

© Springer-Verlag Berlin · Heidelberg 1994

Authors and Affiliations

  • Andreas Pfingsten
    • 1
  • Jochen Schneider
    • 1
  1. 1.VWL IUniversität GH SiegenSiegenGermany

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