Abstract
Some of the implications of three different definitions of the term “income tax progression” are presented. The results include precise formulations of the equivalence of the terms “incentive preserving progressive average tax rate” and “decreasing income inequality in the sense of Lorenz” and a characterization of the proportional income tax obtained by the weak forms of the three kinds of progression. The proofs of the theorems formulated in this contribution are omitted, since the papers containing them will be published soon.
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Literaturverzeichnis
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Eichhorn, W. (1984). Einige Folgerungen aus der Progression der Einkommensteuer. In: Bös, D., Rose, M., Seidl, C. (eds) Beiträge zur neueren Steuertheorie. Studies in Contemporary Economics, vol 7. Springer, Berlin, Heidelberg. https://doi.org/10.1007/978-3-642-85738-6_13
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DOI: https://doi.org/10.1007/978-3-642-85738-6_13
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