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2. Local Measures

verfasst von : Christian Seidl, Kirill Pogorelskiy, Stefan Traub

Erschienen in: Tax Progression in OECD Countries

Verlag: Springer Berlin Heidelberg

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Abstract

This chapter deals with local measures of tax progression. It begins with a brief digest of the development of income taxation. Then, it pictures local measures in detail. Their main drawback is that they completely ignore the income distribution. In the final section specific conditions for tax schedules to be progressive are derived from equal sacrifice principles, which link income to utility.

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Vorheriges Kapitel Introduction:Measuring Tax Progression

Nächstes Kapitel Global Measures

The New Jerusalem Bible interprets this as a sign that the poor and the rich are equal before God.

We skip equal marginal sacrifice because it leads to total progression for identical utility functions.

Mill [1848, p. 804] remarked: “Equality of taxation \(\ldots \) as a maxim of politics, means equality of sacrifice.” Indeed, Blum and Kalven [1953, p. 49, Footnote 125] attribute the sacrifice principles to Bentham, however, without any quotation.

Sidgwick [1883] remarked: “The obvious equitable principle \(\ldots \) is that equal sacrifice should be imposed on all.”

See Voigt [1912, pp. 1–23], Bräuer [1927, pp. 24–62], Kipke [1931, pp. 11–40], Pollak [1980, p. 249–53].

For an early sharp criticism of tax schedules as prepared by jurists see Voigt [1912, pp. 23–42]. Voigt [1912, p. 34] remarked sarcastically: “Will man Belege sammeln für die Irrationalität menschlicher Einrichtungen, so wird einem kaum ein Gebiet des Lebens deren mehr bieten als die Steuergesetzgebung.” [“If one wants to amass evidence of the irrationality of human institutions, hardly any sphere of human life will feature more instances than tax legislation.”]

This progression measure was proposed by Slitor [1948] and Musgrave and Thin [1948, p. 498, Footnote 2].

One can also consider the second derivative of the average tax rate. If the first derivative is positive and the second derivative is positive [zero, negative], then the tax schedule is calledaccelerated [linear, delayed] progressive. Note that every progressive tax schedule has to be delayed progressive eventually because otherwise the average tax rate would exceed the 100 percent mark (see Pollak 1980, pp. 245–49). The German tax schedule is in its middle part linear progressive (see Fig. 5.13). For more local progression measures see Pfähler and Lambert [1991/92, pp. 289–90].

From (2.6) follows \(\eta (Y ) - 1 = -T(Y )/(Y - T(Y )) \times [\epsilon (Y ) - 1]\).

For numerical examples of former German tax reforms see Seidl and Kaletha [1987] and Seidl and Traub [1997].

This axiom dates back to the Feldstein [1976, p. 83] formulation of horizontal andvertical equity (Feldstein did not use the term vertical equity outright, but his requirement comes up to vertical equity). We applied Feldstein’s formulations.

See Seidl and Schmidt [1988, p. 57], following a suggestion of Wolfram Richter. We indicate only equal absolute sacrifice; equal proportional sacrifice follows immediately.

This means that if all incomes change by \(\lambda > 0\), then not only the Lorenz curve of the gross incomes remains the same, but also the Lorenz curve of the net incomes remains the same under this tax schedule. For this reason, Genser [1980] called this tax schedule Lorenz-equitable. This tax schedule has a long history. It was, e.g., proposed by Voigt [1912, p. 55] and Vickrey [1947, p. 376]. Similar shapes were suggested by Cohen-Stuart [1889], Dalton [1922/1954, p. 68], and Cassel [1901].

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Titel: Local Measures
verfasst von: Christian Seidl
Kirill Pogorelskiy
Stefan Traub
Verlag: Springer Berlin Heidelberg
Buch: Tax Progression in OECD Countries
Print ISBN: 978-3-642-28316-1

Electronic ISBN: 978-3-642-28317-8

Copyright-Jahr: 2013
DOI: https://doi.org/10.1007/978-3-642-28317-8_2