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Book cover: Research on Economic Inequality

Research on Economic Inequality

ISSN: 1049-2585
Series editor(s): Professor John Bishop and Dr Juan Gabriel Rodríguez

Subject Area: Economics

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Chapter 6 Inequality reducing taxation reconsidered


Document Information:
Title:Chapter 6 Inequality reducing taxation reconsidered
Author(s):Udo Ebert
Volume:18 Editor(s): John A. Bishop ISBN: 978-0-85724-145-0 eISBN: 978-0-85724-146-7
Citation:Udo Ebert (2010), Chapter 6 Inequality reducing taxation reconsidered, in John A. Bishop (ed.) Studies in Applied Welfare Analysis: Papers from the Third ECINEQ Meeting (Research on Economic Inequality, Volume 18), Emerald Group Publishing Limited, pp.131-152
DOI:10.1108/S1049-2585(2010)0000018009 (Permanent URL)
Publisher:Emerald Group Publishing Limited
Article type:Chapter Item
Abstract:The chapter investigates inequality reducing taxation for various inequality views. Using the general definition of an inequality concept (Ebert, 2004), corresponding definitions of Lorenz dominance, inequality reduction, and measures of tax progression are provided. The framework allows us to simplify and clarify the different approaches found in the literature, to extend this analysis, and to present brief and transparent proofs.

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