On progressive tax systems with heterogeneous preferences

IF 1 4区 经济学 Q3 ECONOMICS
Oriol Carbonell-Nicolau
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引用次数: 0

Abstract

The properties of progressive income tax systems vis-à-vis standard measures of inequality and polarization have been studied elsewhere, both for economies with exogenous and endogenous income. In the case of endogenous income, preferences are assumed to be identical across consumers. This paper relaxes the preference homogeneity assumption. Using the relative Lorenz inequality order and the relative Foster–Wolfson bipolarization order, we show that income tax systems reduce both inequality and polarization — no matter what the economy’s initial conditions are — only if they are progressive. Furthermore, we identify specific conditions related to heterogeneous consumer preferences under which progressive tax systems effectively mitigate inequality and polarization.
论异质性偏好的累进税制
累进所得税制度相对-à-vis不平等和两极分化的标准衡量标准在其他地方也有研究,包括外生收入和内生收入的经济体。在内生收入的情况下,假设消费者的偏好是相同的。本文放宽了偏好同质性假设。利用相对洛伦兹不平等秩序和相对福斯特-沃尔夫森两极化秩序,我们表明,所得税制度减少不平等和两极化-无论经济的初始条件是什么-只有当他们是累进的。此外,我们确定了与异质性消费者偏好相关的具体条件,在这些条件下,累进税制有效地缓解了不平等和两极分化。
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来源期刊
Journal of Mathematical Economics
Journal of Mathematical Economics 管理科学-数学跨学科应用
CiteScore
1.70
自引率
7.70%
发文量
73
审稿时长
12.5 weeks
期刊介绍: The primary objective of the Journal is to provide a forum for work in economic theory which expresses economic ideas using formal mathematical reasoning. For work to add to this primary objective, it is not sufficient that the mathematical reasoning be new and correct. The work must have real economic content. The economic ideas must be interesting and important. These ideas may pertain to any field of economics or any school of economic thought.
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