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Tax reform and progressivity

Keen, Michael, Papapanagos, Harry, Shorrocks, Anthony (2000) Tax reform and progressivity. The Economic Journal, 110 (460). pp. 50-68. ISSN 0013-0133. (doi:10.1111/1468-0297.00490) (The full text of this publication is not currently available from this repository. You may be able to access a copy if URLs are provided) (KAR id:16272)

The full text of this publication is not currently available from this repository. You may be able to access a copy if URLs are provided.
Official URL:
http://dx.doi.org/10.1111/1468-0297.00490

Abstract

The established theory of tax progressivity cannot handle basic tax reform questions, such as whether an increase in personal allowances makes the tau system more progressive, because the core results assume that tax liability is never zero. This paper generalises the core theory to allow for zero tax payments, and applies the new framework to the analysis of allowances, income-related deductions and tau credits. Log concavity of the tax schedule-a property quite distinct from any existing notion of progressivity-emerges as the critical determinant of whether the distribution of die tau burden becomes more progressive as allowances are increased.

Item Type: Article
DOI/Identification number: 10.1111/1468-0297.00490
Subjects: H Social Sciences
Divisions: Divisions > Division of Human and Social Sciences > School of Economics
Depositing User: O.O. Odanye
Date Deposited: 02 Apr 2009 19:30 UTC
Last Modified: 16 Nov 2021 09:54 UTC
Resource URI: https://kar.kent.ac.uk/id/eprint/16272 (The current URI for this page, for reference purposes)

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