Social Choice and Welfare

, Volume 5, Issue 2, pp 227-234

First online:

A note on minimally progressive taxation and absolute income inequality

  • P. MoyesAffiliated withLaboratoire d'Analyse et de Recherche Economiques, Université de Bordeaux I, Faculté des Sciences Economiques et de Gestion

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The Lorenz curve of income after tax is known to dominate the one before tax for all given pre-tax income distributions, if, and only if, average tax liability is increasing with income (Jakobsson 1976; Eichhorn et al. 1984). It is shown in this note that the absolute inequality of incomes (Kolm 1976) is unambiguously reduced by taxation if, and only if, tax liability is increasing with income.