Research
Progressivity and Inequality
Authors:
- Frank A. CowellEmail Frank A. Cowell
Abstract
The concept of justice in taxation has been associated with the concepts underlying income inequality and its measurement. I take a fresh look at this connection in the light of recent UK experience and of results in the field of inequality measurement. This is developed in the context of several alternative empirical indicators of economic well-being and alternative approaches to characterising inequality comparisons.
JEL codes: D31, D63
- Year: 2022
- Volume: 2 Issue: 4
- Page/Article: 8
- DOI: 10.31389/lseppr.75
- Submitted on 1 Jun 2022
- Accepted on 1 Nov 2022
- Published on 24 Nov 2022
- Peer Reviewed