Progressivity of Taxes, Skeweness of Income Distribution and Violations of the Progressive Principle in Income Tax Systems
Kakwani and Lambert state the three axioms, which should be respected by an equitable tax system. They also proposed a measurement system to evaluate the violations of the axioms. One of the axioms, axiom 2, formulates the progression principle in income tax systems. Vernizzi and Pellegrino improved...
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| Format: | Article |
| Language: | English |
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Czech Statistical Office
2014-06-01
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| Series: | Statistika: Statistics and Economy Journal |
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| Online Access: | http://www.czso.cz/csu/2014edicniplan.nsf/engc/01003BF6EC/$File/32019714q2054.pdf |