Abstract
The progressive principle in income taxation states that the average tax rate should increase with income. Progression has an impact in many areas of economics. The problems, costs and beneficial consequences of this principle have been looked at from many angles and are, perhaps, well-known. (1953) Uneasy Case is an early example;2 more recent investigations include those of (1989) and (1994).
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Lambert, P.J. (1999). Redistributional Effects of Progressive Income Taxes. In: Silber, J. (eds) Handbook of Income Inequality Measurement. Recent Economic Thought Series, vol 71. Springer, Dordrecht. https://doi.org/10.1007/978-94-011-4413-1_17
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