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An operational concept of the ability to pay principle (With an application for The Netherlands, 1973) (1983)

Herwaarden, F. G. ; Kam, C. A.

Springer

De economist 131 (1983), S. 55-64

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Details

ISSN: 1572-9982

Quelle: Springer Online Journal Archives 1860-2000

Thema: Wirtschaftswissenschaften

Notizen: Summary In this article the authors demonstrate that it is possible to derive a rate schedule of the personal income tax based on the ability to pay principle. The derivation uses three basics: the theory of the lognormal welfare function of income, the theory of equal (proportional) utility sacrifice and results from empirical research, based on the former theory. As an illustrative application the authors present an ‘optimal’ distribution of the personal income tax in the Netherlands in 1973, which is then confronted with the actual distribution of the personal income tax in 1973.

Materialart: Digitale Medien

URL: http://dx.doi.org/10.1007/BF01676417

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