000			01942nab a2200277 c 4500
999			_c137563 _d137563
003			ES-MaIEF
005			20200123174612.0
007			ta
008			180316t2018 us ||||| |||| 00| 0 eng d
040			_aES-MaIEF _cES-MaIEF
041			_aeng
100	1		_953116 _aCarbonell Nicolau, Oriol
245		0	_aInequality reducing properties of progressive income tax schedules _b The case of endogenous income _c Oriol Carbonell - Nicolau, Humberto Llavador
260			_c2018
500			_aDisponible en formato electrónico a través de la Biblioteca del IEF.
500			_aResumen.
520			_aThe case for progressive income taxation is often based on the classic result of Jakobsson (1976) and Fellman (1976), according to which progressive and only progressive income taxes—in the sense of increasing average tax rates on income—ensure a reduction in income inequality. This result has been criticized on the grounds that it ignores the possible disincentive effect of taxation on work effort, and the resolution of this critique has been a longstanding problem in public finance. This paper provides a normative rationale for progressivity that takes into account the effect of an income tax on labor supply. It shows that a tax schedule is inequality reducing only if it is progressive—in the sense of increasing marginal tax rates on income—and identifies a necessary and sufficient condition on primitives under which progressive and only progressive taxes are inequality reducing.
650		4	_947460 _aIMPUESTOS
650		4	_948160 _aPROGRESIVIDAD
650		4	_942588 _aDESIGUALDAD
650		4	_947776 _aMODELOS ECONOMETRICOS
700	1		_965883 _aLlavador, Humberto
773	0		_9155530 _tTheoretical economics : journal of the Econometric Society _w(IEF)66028 _x 1933-6837 [print] _g v. 13, n. 1, January 2018, p. 39-60
856			_uhttp://onlinelibrary.wiley.com/doi/10.3982/TE2533/epdf
942			_2udc _cART