Skip to main content
SpringerLink
Log in

References

  • Chapter
The Measurement of Tax Progression

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

  • 26 Accesses

This is a preview of subscription content, log in via an institution to check access.

Access this chapter

Log in via an institution
eBook
USD 16.99
Price excludes VAT (USA)
  • Available as PDF
  • Read on any device
  • Instant download
  • Own it forever
Softcover Book
USD 109.99
Price excludes VAT (USA)
  • Compact, lightweight edition
  • Dispatched in 3 to 5 business days
  • Free shipping worldwide - see info

Tax calculation will be finalised at checkout

Purchases are for personal use only

Institutional subscriptions

Preview

Unable to display preview. Download preview PDF.

Unable to display preview. Download preview PDF.

References

  • Aczél, J. (1966): Lectures on Functional Equations and Their Applications, Academic Press, New York.

    Google Scholar 

  • Alchin, T.M. (1984): A New Measure of Tax Progressivity. Public Finance (39), 1–10.

    Google Scholar 

  • Andel, N. (1983): Finanzwissenschaft. Mohr, Tübingen.

    Google Scholar 

  • Atkinson, A.B. (1970): On the Measurement of Inequality. Journal of Economic Theory (2), 244–263.

    Article  Google Scholar 

  • Atkinson, A.B. and J.E. Stiglitz (1980): Lectures on Public Economics. McGraw-Hill, New York.

    Google Scholar 

  • Blackorby, C. and D. Donaldson (1978): Measures of Relative Equality and Their Meaning in Terms of Social Welfare. Journal of Economic Theory (18), 59–80.

    Article  Google Scholar 

  • Blackorby, C. and D. Donaldson (1980): A Theoretical Treatment of Indices of Absolute Inequality. International Economic Review (21), 107–136.

    Article  Google Scholar 

  • Blackorby, C. and D. Donaldson (1984): Ethical Social Index Numbers and the Measuremant of Effective Tax/Benefit Progressivity. Canadian Journal of Economics (17), 683–694.

    Article  Google Scholar 

  • Bronstein, I.N. and K.A. Semendjajew (1980): Taschenbuch der Mathematik (19th ed.). Harri Deutsch, Thun.

    Google Scholar 

  • Davies, D.G. (1980): Measurement of Tax Progressivity: Comment. American Economic Review (70), 204–207.

    Google Scholar 

  • Diewert, W.E. (1983): The Theory of the Cost-of-Living Index and the Measurement of Welfare Change. In: W.E. Diewert (ed.), Conference on Price Measurement, Statistics Canada, Ottawa, 163–233.

    Google Scholar 

  • DIW (Deutsches Institut für Wirtschaftsforschung) (1983): Einkommensschichtung der privaten Haushalte in der Bundesrepublik Deutschland 1981. Wochenbericht 30(50), 367–381, Berlin.

    Google Scholar 

  • Eichhorn, W. (1978): Functional Equations in Economics. Addison-Wesley, Reading.

    Google Scholar 

  • Eichhorn, W. (1984): Einige Folgerungen aus der Progression der Einkommensteuer. In: D. Bös, M. Rose and C. Seidl (eds.), Beitrage zur neueren Steuertheorie, Studies in Contemporary Economics (7), Springer, Berlin-Heidelberg-New York, 262–267.

    Google Scholar 

  • Eichhorn, W., H. Funke and W. Gleissner (1983): Income Tax Rate: Properties and Implications. Discussion Paper 207, Institut für Wirtschaftstheorie und Operations Research, Universität Karlsruhe, Karlsruhe.

    Google Scholar 

  • Eichhorn, W., H. Funke and W. Richter (1984): Tax Progression and Inequality of Income Distribution. Journal of Mathematical Economics (13), 127–131.

    Article  Google Scholar 

  • Eichhorn, W. and W. Gehrig (1982): Measurement of Inequality in Economics. In: B. Körte (ed.), Modern Applied Mathematics — Optimization and Operations Research, North-Holland, Amsterdam, 657–693.

    Google Scholar 

  • Eichhorn, W. and J. Voeller (1983): Axiomatic Foundation of Price Indexes and Purchasing Power Parities. In: See Diewert (1983), 411–450.

    Google Scholar 

  • EStG (Einkommensteuergesetz) (1984): (einschlieβlich der Änderungen vom 22.12.1983). In: B.C. Grimm and D. Weber, Steuertips für Angestellte 1984 (Loseblattsammlung, Stand Mai 1984), Akademische Arbeitsgemeinschaft Verlagsgesellschaft, Mannheim.

    Google Scholar 

  • Formby, J.P., T.G. Seaks and W.J. Smith (1981): A Comparison of Two New Measures of Tax Progressivity. Economic Journal (91), 1015–1019.

    Article  Google Scholar 

  • Franke, S.F. (1983): Theorie und Praxis der indirekten Progression. Nomos, Baden-Baden.

    Google Scholar 

  • Genser, B. (1980): Lorenzgerechte Besteuerung. österreichische Akademie der Wissenschaften, Wien.

    Google Scholar 

  • Gerloff, W. (1926): Steuerwirtschaftslehre. In: W. Gerloff and F. Meisel (eds.), Handbuch der Finanzwissenschaft I, Mohr, Tübingen, 436–489.

    Google Scholar 

  • Haller, H. (1970): Probleme der progressiven Besteuerung. Mohr, Tübingen.

    Google Scholar 

  • Haller, H. (1981): Die Steuern (3rd ed.). Mohr, Tübingen.

    Google Scholar 

  • Hemming, R. and M.J. Keen (1983): Single-Crossing Conditions in Comparisons of Tax Progressivity. Journal of Public Economics (20), 373–380.

    Article  Google Scholar 

  • Jakobsson, U. (1976): On the Measurement of the Degree of Progression. Journal of Public Economics (5), 161–168.

    Article  Google Scholar 

  • Jasso, G. (1983): Analyzing Redistributive Schemes: A New Method and Some New Results. Discussion Paper, Department of Sociology, University of Minnesota, Minneapolis.

    Google Scholar 

  • Kakwani, N.C. (1977a): Measurement of Tax Progressivity: An International Comparison. Economic Journal (87), 71–80.

    Article  Google Scholar 

  • Kakwani, N.C. (1977b): Applications of Lorenz Curves in Economic Analysis. Econometrica (45), 719–727.

    Article  Google Scholar 

  • Kienzle, E.C. (1980): Measurement of Tax Progressivity: Comment. American Economic Review (70), 208–210.

    Google Scholar 

  • Kolm, S.C. (1976): Unequal Inequalities I. Journal of Economic Theory (12), 416–442.

    Article  Google Scholar 

  • Kolms, H. (1960): Finanzwissenschaft II. Walter de Gruyter, Berlin.

    Google Scholar 

  • Lambert, P.J. (1984): Non-Equiproportionate Income Growth, Inequality, and the Income Tax. Public Finance (39), 104–118.

    Google Scholar 

  • Musgrave, R.A. (1959): The Theory of Public Finance. Mc Graw-Hill, New York.

    Google Scholar 

  • Musgrave, R.A., P.B. Musgrave and L. Kullmer (1975): Die öffentlichen Finanzen in Theorie und Praxis 2. Mohr, Tübingen.

    Google Scholar 

  • Musgrave, R.A. and T. Thin (1948): Income Tax Progression, 1929-48. Journal of Political Economy (56), 498–514.

    Article  Google Scholar 

  • Neumark, F. (1970): Grundsätze gerechter und ökonomisch rationaler Steuerpolitik. Mohr, Tübingen.

    Google Scholar 

  • Petersen, H.-G. (1981): Some Further Results on Income Tax Progression. Zeitschrift für Wirtschafts-und Sozialwissenschaften (101), 45–59.

    Google Scholar 

  • Petersen, H.-G. (1982): Nochmals: Zu Progressions-und Umverteilungsmaβen. Zeitschrift für Wirtschafts-und Sozialwissenschaften (102), 97–99.

    Google Scholar 

  • Pfähler, W. (1982): Zur Messung der Progression und Umverteilungswirkung der Steuern. Zeitschrift für Wirtschafts-und Sozialwissenschaften (102), 77–96.

    Google Scholar 

  • Pfähler, W. (1983): Measuring Redistributional Effects of Tax Progressivity by Lorenz Curves. Jahrbuch für Nationalökonomie und Statistik (198), 237–249.

    Google Scholar 

  • Pfähler, W. (1984): ‘Linear’ Income Tax Cuts: Distributional Effects, Social Preferences, and Revenue Elasticities. Journal of Public Economics (24), 381–388.

    Article  Google Scholar 

  • Pollak, R.A. (1983): The Theory of the Cost-of-Living Index. In: See Diewert (1983), 87–161.

    Google Scholar 

  • Richter, W.F. (1983): From Ability to Pay to Concepts of Equal Sacrifice. Journal of Public Economics (20), 211–229.

    Article  Google Scholar 

  • Richter, W.F. (1984): Saving, Taxation, and Income Inequality. In: See Eichhorn (1984).

    Google Scholar 

  • Rock, S.M. (1983): Measurement of Tax Progressivity: Application. Public Finance Quarterly (11), 109–120.

    Article  Google Scholar 

  • Rose, M. (1975): Die Steuerprogression als automatischer Stabilisator, Vandenhoeck & Ruprecht, Göttingen.

    Google Scholar 

  • Samuelson, P.A. (1980): Economics (11th ed., International Student ed.). McGraw-Hill, Tokyo.

    Google Scholar 

  • Schoch, H. (1982): Zur Theorie der Ungleichheitsmessung. Discussion Paper 178, Institut fur Wirtschaftstheorie und Operations Research der Universität Karlsruhe, Karlsruhe.

    Google Scholar 

  • Statistisches Bundesamt (ed.) (1984): Statistisches Jahrbuch 1984. Kohlhammer, Stuttgart-Mainz.

    Google Scholar 

  • Suits, D.B. (1977): Measurement of Tax Progressivity. American Economic Review (67), 747–752.

    Google Scholar 

  • Suits, D.B. (1980): Measurement of Tax Progressivity: Reply. American Economic Review (70), 211.

    Google Scholar 

  • Thon, D. (1984): Redistributive Properties of Progressive Taxation. Paper presented at the European Meeting of the Econometric Society, Madrid.

    Google Scholar 

Download references

Author information

Authors and Affiliations

  1. Institut für Wirtschaftstheorie und Operations Research, Universität Karlsruhe, Kaiserstr.12, D-7500, Karlsruhe, Germany

    Andreas Pfingsten

Authors
  1. Andreas Pfingsten
    View author publications

    You can also search for this author in PubMed Google Scholar

Rights and permissions

Reprints and permissions

Copyright information

© 1986 Springer-Verlag Berlin Heidelberg

About this chapter

Cite this chapter

Pfingsten, A. (1986). References. In: The Measurement of Tax Progression. Studies in Contemporary Economics, vol 20. Springer, Berlin, Heidelberg. https://doi.org/10.1007/978-3-642-82652-8_11

Download citation

  • DOI: https://doi.org/10.1007/978-3-642-82652-8_11

  • Publisher Name: Springer, Berlin, Heidelberg

  • Print ISBN: 978-3-540-16072-4

  • Online ISBN: 978-3-642-82652-8

  • eBook Packages: Springer Book Archive

Publish with us

Policies and ethics

Search

Navigation