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- Title
Income redistribution and local tax progressivity: a reconsideration.
- Authors
Formby, John P.; Smith, W. James; Sykes, David
- Abstract
Abstract. This paper investigates and clarifies the relation between global tax progressivity as measured by Musgrave and Thin's 'effective progression' and pointwise (local) progression as measured by the elasticity of after-tax income with respect to pre-tax income (residual progression). Liu's (1985) vigorous defence of the global measure of effective progression is shown to rest upon an erroneous proposition of Jakobsson (1976). A counter example is presented demonstrating that the link between residual progression and Lorenz domination is much weaker than the work of Liu and Jakobsson suggests.
- Subjects
INCOME; TAXATION; INCOME tax
- Publication
Canadian Journal of Economics, 1986, Vol 19, Issue 4, p808
- ISSN
0008-4085
- Publication type
Article
- DOI
10.2307/135328