Tax progression and inequality of income distribution |
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| Authors: | Wolfgang Eichhorn Helmut Funke Wolfram F Richter |
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| Institution: | University of Karlsruhe, 7500 Karlsruhe, FRG;University of Ulm, 7900 Ulm, FRG;University of Dortmund, 4600 Dortmund, FRG |
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| Abstract: | The Lorenz curve of income after tax is known to dominate the one before tax for all given income distributions if and only if average tax liability is monotone increasing with income. This note provides a general formulation of the equivalence in both, some weak and some strong sense. |
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