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.
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© 1986 Springer-Verlag Berlin Heidelberg
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Pfingsten, A. (1986). Local Measures of tax Progression. In: The Measurement of Tax Progression. Studies in Contemporary Economics, vol 20. Springer, Berlin, Heidelberg. https://doi.org/10.1007/978-3-642-82652-8_6
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DOI: https://doi.org/10.1007/978-3-642-82652-8_6
Publisher Name: Springer, Berlin, Heidelberg
Print ISBN: 978-3-540-16072-4
Online ISBN: 978-3-642-82652-8
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