Distributive Justice in Taxation.
A classical criterion for apportioning taxes is that all should sacrifice equally in loss of utility. Suppose that a method of apportioning taxes is continuous and has the following four properties: (1) the way that taxpayers split a given tax total depends only on their own taxable incomes; (2) an...
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| Format: | Journal article |
| Language: | English |
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1988
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| _version_ | 1826262281316466688 |
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| author | Young, H |
| author_facet | Young, H |
| author_sort | Young, H |
| collection | OXFORD |
| description | A classical criterion for apportioning taxes is that all should sacrifice equally in loss of utility. Suppose that a method of apportioning taxes is continuous and has the following four properties: (1) the way that taxpayers split a given tax total depends only on their own taxable incomes; (2) an increase in the tax total implies that everyone pays more; (3) every incremental increase in tax is apportioned according to taxpayers' current after-tax incomes; and (4) the ordering of taxpayers by pre-tax income and after-tax income is the same. Then there exists a utility function relative to which all sacrifice equally. |
| first_indexed | 2024-03-06T19:33:55Z |
| format | Journal article |
| id | oxford-uuid:1e646f83-3c00-4952-b522-77733731b192 |
| institution | University of Oxford |
| language | English |
| last_indexed | 2024-03-06T19:33:55Z |
| publishDate | 1988 |
| record_format | dspace |
| spelling | oxford-uuid:1e646f83-3c00-4952-b522-77733731b1922022-03-26T11:16:07ZDistributive Justice in Taxation.Journal articlehttp://purl.org/coar/resource_type/c_dcae04bcuuid:1e646f83-3c00-4952-b522-77733731b192EnglishDepartment of Economics - ePrints1988Young, HA classical criterion for apportioning taxes is that all should sacrifice equally in loss of utility. Suppose that a method of apportioning taxes is continuous and has the following four properties: (1) the way that taxpayers split a given tax total depends only on their own taxable incomes; (2) an increase in the tax total implies that everyone pays more; (3) every incremental increase in tax is apportioned according to taxpayers' current after-tax incomes; and (4) the ordering of taxpayers by pre-tax income and after-tax income is the same. Then there exists a utility function relative to which all sacrifice equally. |
| spellingShingle | Young, H Distributive Justice in Taxation. |
| title | Distributive Justice in Taxation. |
| title_full | Distributive Justice in Taxation. |
| title_fullStr | Distributive Justice in Taxation. |
| title_full_unstemmed | Distributive Justice in Taxation. |
| title_short | Distributive Justice in Taxation. |
| title_sort | distributive justice in taxation |
| work_keys_str_mv | AT youngh distributivejusticeintaxation |