E-viri
Recenzirano
-
Carbonell‐Nicolau, Oriol
Journal of public economic theory, August 2019, 2019-08-00, 20190801, Letnik: 21, Številka: 4Journal Article
A commodity tax system is inequality reducing if the after‐tax distribution of income Lorenz dominates the before‐tax distribution of income, regardless of initial conditions. This paper identifies necessary and sufficient conditions under which an ad valorem commodity tax system is inequality reducing, shedding light on the role of taxing luxury—as opposed to necessary—commodities in the equalization of after‐tax incomes.
