Local Measures of tax Progression

  • Andreas Pfingsten
Part of the Studies in Contemporary Economics book series (CONTEMPORARY, volume 20)


We want to construct a local measure of tax progression, S, indicating the degree of progression, P(T, x), of a tax function T at an income x. In this section, desirable properties of such an index are introduced in an informal manner.


Local Measure Aggregation Rule Monotonicity Axiom Average Rate Progression Inequality Concept 
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Copyright information

© Springer-Verlag Berlin Heidelberg 1986

Authors and Affiliations

  • Andreas Pfingsten
    • 1
  1. 1.Institut für Wirtschaftstheorie und Operations ResearchUniversität KarlsruheKarlsruheGermany

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