Tax progression and inequality of income distribution
Review articleOpen access
1984/10/01 Full-length article DOI: 10.1016/0304-4068(84)90012-0
Journal: Journal of Mathematical Economics
AbstractThe Lorenz curve of income after tax is known to dominate the one before tax for all given income distributions if and only if average tax liability is monotone increasing with income. This note provides a general formulation of the equivalence in both, some weak and some strong sense.
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