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dc.contributor.authorLambert, Peter Jen_NZ
dc.date.available2011-04-07T03:05:03Z
dc.date.copyright2007-04en_NZ
dc.identifier.citationLambert, P. J. (2007). Positional equity and equal sacrifice: design principles for an EU-wide income tax? (Economics Discussion Papers Series No. 706). University of Otago. Retrieved from http://hdl.handle.net/10523/820en
dc.identifier.urihttp://hdl.handle.net/10523/820
dc.description.abstractConditions are explored under which a putative EU-wide layer of income tax, additional to the national income taxes of the Member States, would: (a) be horizontally equitable, taking the equals in different EU counties to be those at the same percentile points in the country-specific income distributions, assuming these to differ in logarithms by location and scale only; (b) satisfy an extended equity criterion, that of equal progression among equals; and (c) engender equal sacrifices from the citizens of each country in terms of rank-dependent and utilitarian social evaluation functions. Numerical simulations are undertaken to explore the form that such an EU-wide income tax would take and the properties it would have.en_NZ
dc.format.mimetypeapplication/pdf
dc.publisherUniversity of Otagoen_NZ
dc.relation.ispartofseriesEconomics Discussion Papers Seriesen_NZ
dc.relation.urihttp://www.business.otago.ac.nz/econ/research/discussionpapers/index.htmlen_NZ
dc.subjectEU-wide layer of income taxen_NZ
dc.subjectequity criterionen_NZ
dc.subjectrank-dependenten_NZ
dc.subjectutilitarianen_NZ
dc.subject.lcshHF Commerceen_NZ
dc.subject.lcshHF5601 Accountingen_NZ
dc.subject.lcshH Social Sciences (General)en_NZ
dc.subject.lcshHB Economic Theoryen_NZ
dc.titlePositional equity and equal sacrifice: design principles for an EU-wide income tax?en_NZ
dc.typeDiscussion Paperen_NZ
dc.description.versionUnpublisheden_NZ
otago.bitstream.pages20en_NZ
otago.date.accession2007-04-23en_NZ
otago.schoolEconomicsen_NZ
otago.openaccessOpen
otago.place.publicationDunedin, New Zealanden_NZ
dc.identifier.eprints661en_NZ
otago.school.eprintsEconomicsen_NZ
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otago.relation.number706en_NZ
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