In this paper we discuss and criticise the conclusion asserted by Mitra and Ok (Mitra, T., Ok, E., 1996, Personal income taxation and the principle of equal sacrifice revisited, International Economic Review 37, 925-948), that when we restrict our attention to piecewise linear tax functions the principle of equal sacrifice implies progressivity. (C) 1999 Elsevier Science S.A. All rights reserved. JEL classification: D63; H20.
D'Antoni, M.A. (1999). Piecewise linear tax functions, progressivity, and equal sacrifice. ECONOMICS LETTERS, 65(2), 191-197 [10.1016/S0165-1765(99)00141-X].
Piecewise linear tax functions, progressivity, and equal sacrifice
D'Antoni, Massimo Andrea
1999-01-01
Abstract
In this paper we discuss and criticise the conclusion asserted by Mitra and Ok (Mitra, T., Ok, E., 1996, Personal income taxation and the principle of equal sacrifice revisited, International Economic Review 37, 925-948), that when we restrict our attention to piecewise linear tax functions the principle of equal sacrifice implies progressivity. (C) 1999 Elsevier Science S.A. All rights reserved. JEL classification: D63; H20.
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https://hdl.handle.net/11365/7644
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