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Local Measures of tax Progression

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

Abstract

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.

Keywords

Local Measure Aggregation Rule Monotonicity Axiom Average Rate Progression Inequality Concept 
These keywords were added by machine and not by the authors. This process is experimental and the keywords may be updated as the learning algorithm improves.

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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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