Individual welfare,social deprivation and income taxation |
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Authors: | Satya R Chakravarty Patrick Moyes |
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Institution: | (1) Indian Statistical Institute, Calcutta 700 035, INDIA , IN;(2) CNRS, IDEP and GRAPE, Université Montesquieu Bordeaux IV, 33608 Pessac, FRANCE (e-mail: moyes@montesquieu.u-bordeaux.fr) , FR |
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Abstract: | Summary. In a homogeneous framework where individuals can only be distinguished on the basis of their incomes, we examine the incidence
of taxation on the amount of deprivation felt in the society. We conceive deprivation in terms of utility or well-being rather
than just in terms of income and we measure it by comparing the deprivation profiles arising in the different situations.
We identify the restrictions to be imposed on the utility function which guarantee that a more progressive system of taxes
always results in less social deprivation. We show that, in general, it is not possible to get an equivalence and realize
a social improvement in terms of social deprivation by substituting a more progressive system of taxes for a less progressive
one.
Received: September 20, 1999; revised version: March 6, 2002
RID="*"
ID="*" This paper forms part of the research programme of the TMR network Living Standards, Inequality and Taxation Contract
No. ERBFMRXCT 980248] of the European Communities whose financial support is gratefully acknowledged. Chakravarty wishes to
express his sincere gratitude to the French Ministry of Education for financing his stay at DELTA during which this paper
was written. The authors would like to thank Stephen Bazen, Nicolas Gravel and an anonymous referee, whose comments have helped
to improve the paper, but they retain sole responsibility for remaining deficiencies.
Correspondence to: P. Moyes |
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Keywords: | and Phrases: Welfarism Taxation Progressivity Deprivation Individual welfare |
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