Abstract.
This paper studies the possibility of progressive income taxation of heterogeneous populations. While a result due to Moyes and Shorrocks (1994) indicates that there does not exist a universally inequality-reducing tax structure which distinguishes between at least two subpopulations (in the sense of applying a different tax function to each subclass), it is shown here that a minimal refinement of the universality of inequality reduction leads one to a possibility conclusion. Informally stated, we prove the existence of uncountably many differentiated tax structures which are strictly progressive almost everywhere.
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Received: 14 March 1995/Accepted: 20 April 1996
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Ok, E. A note on the existence of progressive tax structures. Soc Choice Welfare 14, 527–543 (1997). https://doi.org/10.1007/s003550050085
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DOI: https://doi.org/10.1007/s003550050085