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Distributional implications of equal sacrifice rules
Authors:W Buchholz  W F Richter  J Schwaiger
Institution:(1) University of Tübingen, Melanchtonstrasse 30, D-7400 Tübingen, Federal Republic of Germany;(2) Lehrstuhl VWL II, Universität Dortmund, Postfach 500 500, D-4600 Dortmund, Federal Republic of Germany;(3) University of Graz, Brandhofgasse 18, A-8010 Graz, Austria
Abstract:A conclusive story can be made out of equal absolute and equal proportional sacrifice rules if only income after some poll tax of equal total revenue is taken as basis for distributional comparisons.
Keywords:
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