The Uneasy Case for Progressive Taxation

Blum, Walter J.; Kalven, Harry

doi:10.2307/1597736

Cited by 91 publications

(36 citation statements)

References 0 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…However, the further elaboration of the benefit principle of taxation mainly took place in the writings of a number 36 Cohen-Stuart (1889;) surveys a number of earlier studies of this issue by German and Dutch writers who claimed that progressive taxation could be rationalized along these lines. See also the book by Blum and Kalven (1953) which surveys both economic and legal discussions of tax progressivity with emphasis on the arguments derived from equal sacrifice theories.. 37 Or, as put by Edgeworth (1897, p. 566): "… whatever view we take of the relation of the principle of like sacrifice to pure utilitarianism, the sphere of its action independently of that supreme principle appears to be insignificant. "…”

Section: The Benefit Principle Of Taxationmentioning

confidence: 99%

The Principal Problem in Political Economy: Income Distribution in the History of Economic Thought

Sandmo

2013

SSRN Journal

View full text Add to dashboard Cite

show abstract

Section: The Benefit Principle Of Taxationmentioning

confidence: 99%

The Principal Problem in Political Economy: Income Distribution in the History of Economic Thought

Sandmo

2013

SSRN Journal

View full text Add to dashboard Cite

show abstract

“…Arguments about progressivity -especially about whether there should be graduated or proportional taxes -have featured prominently in discussions of taxation and redistribution. This is true of classic treatments, including those concerning "sacrifice" theories of taxation and Blum and Kalven's (1952) famous article, as well as contemporary debates about tax reform, such as those surrounding flat tax proposals.…”

Section: Introductionmentioning

confidence: 97%

Taxation and Redistribution: Some Clarifications

Kaplow

2003

SSRN Journal

View full text Add to dashboard Cite

This essay revisits certain basic features of tax systems as they relate to redistribution. It focuses on how the actual differences between proportional and graduated taxes with regard to redistribution diverge in important ways from what many believe or implicitly assume. The analysis seeks to clarify tax policy debates, including those surrounding classic treatments of progressivity and contemporary flat tax proposals.1 There are limitations to this aggregation approach because only under very restrictive assumptions, which almost surely do not hold in fact, can different family or household units be viewed as the same, subject to a scaling

show abstract

“…See Cohen Stuart (1889) or Keller and Hartog (1977). For an historic overview of the discussion on sacrifice norms, see Blum and Kalven (1953).…”

Section: Introductionmentioning

confidence: 99%

If we knew ability, how would we tax individuals?

Plug

Praag

Hartog

1999

Journal of Public Economics

View full text Add to dashboard Cite

If we knew ability, how would we tax individuals?Plug, E.J.S.; van Praag, B.M.S.; Hartog, J. General rightsIt is not permitted to download or to forward/distribute the text or part of it without the consent of the author(s) and/or copyright holder(s), other than for strictly personal, individual use, unless the work is under an open content license (like Creative Commons). Disclaimer/Complaints regulationsIf you believe that digital publication of certain material infringes any of your rights or (privacy) interests, please let the Library know, stating your reasons. In case of a legitimate complaint, the Library will make the material inaccessible and/or remove it from the website. Please Ask the Library: http://uba.uva.nl/en/contact, or a letter to: Library of the University of Amsterdam, Secretariat, Singel 425, 1012 WP Amsterdam, The Netherlands. You will be contacted as soon as possible. AbstractThe suggestion to tax people on earnings capacity instead of earnings has been around for a long time and is attractive in terms of economic efficiency. In this paper we reflect on the feasibility of such a system and give an exploratory empirical implementation. We apply the Leyden Welfare Function of Income, a survey based measure of an individual's welfare associated with income, to derive implications for ability taxation. Under the assumption that IQ and schooling reflect earnings capacity, we derive the tax functions using different criteria to distribute the utility loss due to taxation.

show abstract

The Uneasy Case for Progressive Taxation

Cited by 91 publications

References 0 publications

The Principal Problem in Political Economy: Income Distribution in the History of Economic Thought

The Principal Problem in Political Economy: Income Distribution in the History of Economic Thought

Taxation and Redistribution: Some Clarifications

If we knew ability, how would we tax individuals?

Contact Info

Product

Resources

About