| 书目名称 | The Measurement of Tax Progression |
| 编辑 | Andreas Pfingsten |
| 视频video | |
| 丛书名称 | Studies in Contemporary Economics |
| 图书封面 |  |
| 描述 | I. II. SOME BASIC REMARKS ON TAXATION 2 11. 1 Foundations 3 I I. 2 Data 11. 3 Principles of Taxation 3 I I I. TAX PROGRESSION I I 1. 1 Preliminary Definition 6 7 I I I. 2 Reasons for Progressive Taxation of Incomes IV. MEASURING THE DEGREE OF PROGRESSION IV. l Notation 10 IV. 2 Measures Suggested by Musgrave/Thin 12 IV. 3 Comparison of these Measures 14 IV. 4 A Reason for Using the RIP 17 IV. 5 The Way to Go 17 V. DIFFERENT CONCEPTS OF INEQUALITY V. l Lorenz Curves 19 V. 2 Absolute Inequality-Aversion 19 V. 3 Mixed Inequality-Aversion 20 VI. LOCAL MEASURES OF TAX PROGRESSION VI. l Building Blocks 23 VI. 2 Directly Inequality-Equivalent Tax Functions 26 VI. 3 Directly Inequality-Preserving Tax Functions 29 VI. 4 Scale Invariance 31 VI. 5 Type A 32 VI. 6 Implications 33 VI. 7 Type B 44 VI. 8 Implications 46 VI. 9 Further Desiderata for Type A Measures 50 VI. 10 Conclusions 59 VI VII. PROGRESSION AND THE DESIGN OF TAX FUNCTIONS VII. l Introduction 62 VII. 2 Constant Progressivity Tax Functions 62 VII. 3 Tax Revenue Conditions 71 VI I. 4 The German Income Tax Function and Income Distribution 1981 73 VII. 5 #-Cocop Tax Functions for Germany 78 VIi I. GLOBAL MEASURES OF TAX PROGRESSION V |
| 出版日期 | Book 1986 |
| 关键词 | Germany; distribution; foundation; income distribution; inequality; invariance; taxation; value-at-risk |
| 版次 | 1 |
| doi | https://doi.org/10.1007/978-3-642-82652-8 |
| isbn_softcover | 978-3-540-16072-4 |
| isbn_ebook | 978-3-642-82652-8Series ISSN 1431-8806 |
| issn_series | 1431-8806 |
| copyright | Springer-Verlag Berlin Heidelberg 1986 |
发表于 2025-3-21 16:10:43
