文章基本信息

标题：A TAX PROGRESSIVITY INDEX BASED UPON THE EXPECTED LIFE-CYCLE UTILITY
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作者：MOTOTSUGU FUKUSHIGE
期刊名称：季刊　理論経済学
印刷版ISSN：0557-109X
电子版ISSN：2185-4408
出版年度：1993
卷号：44
期号：2
页码：131-141
出版社：The Japanese Economic Association
摘要：After tax income and consumption of each income class are cointegrated respectively, we can estimate an ideal before tax consumption from the Permanent Income Hypothesis point of view. In this paper, with this estimated before tax consumption, we calculate the before tax version of the economic inequality measure proposed by Fukushige (1989), and evaluate the tax progressivity by their rate of change from the before tax version to the after tax version. This index has several theoretical advantages. Also its empirical application to Japanese data makes its advantages clear.