Pacific Journal of Mathematics

Tax structures whose progressivity is inflation neutral.

Gerald Beer

Article information

Source
Pacific J. Math., Volume 66, Number 2 (1976), 305-311.

Dates
First available in Project Euclid: 8 December 2004

Permanent link to this document
https://projecteuclid.org/euclid.pjm/1102818011

Mathematical Reviews number (MathSciNet)
MR0446423

Zentralblatt MATH identifier
0366.90018

Subjects
Primary: 90A15

Citation

Beer, Gerald. Tax structures whose progressivity is inflation neutral. Pacific J. Math. 66 (1976), no. 2, 305--311. https://projecteuclid.org/euclid.pjm/1102818011


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References

  • [1] J. Blackburn, Implicit tax reductions with growth, progressive taxes, constant progressivity and a fixed public share, Amer. Econ. Rev., 57 (1967), 162-69.
  • [2] H. Dalton, The measurement of the inequality of incomes, Econ. J., 30 (1920), 348-61.
  • [3] E. Mishan and L. Dicks-Mireaux, Progressive taxation in an inflationary economy, Amer. Econ. Rev., 48 (1958), 590-606.
  • [4] R. Musgrave and Tun Thin, Income tax progression, 1929-48, J. Polit. Econ., 56 (1948), 498-514.
  • [5] W. Vickrey, The problem of progression, U. of Fla. Law Rev., 20 (1968), 437-448.