The name is absent



{T2 (xi , yi)}in=1 the tax liability distribution. The connection between the Lorenz dominance
criterion and the dual progressivity measures proposed in this paper is shown in the next
Theorem.

Theorem 1 Given a (finite) set of tax-payers with labor incomes x = (x1 ... xn) and
capital incomes y = (y
1 ... yn) and two arbitrary quasi-progressive dual tax schedules
T
1(, ) and T2(, ) that are labor and capital yield-equivalent, then

-→       -→

1. ψ1(x,y) < ψ2(x,y) for all (x,y) implies that V2(x,y) is LD by V1(x,y). However, the
reciprocal does not hold.

2.(x,y) (x,y) for all (x,y) implies that T1(x,y) is LD by T2(x,y). However, the
reciprocal does not hold.

Proof.

-→


-→


1. By definition, if ψ1 (x, y) < ψ2 (x, y) for all (x, y) we have that for all x


(9)


ψ1L(x) < ψ2L (x)

and for all y

(10)


ψ1K(y) < ψ2K(y).

From Proposition 1 in Jakobbson (1976) -see Proposition 4 in the Appendix-, we have
that (9) and (10) are equivalent to
VL(x) = {xi L2(xi)}n=1 LD by VL(x) = {xi
L1(xi)}n=1 and '2K(y) = {yi K2(yi)}‰1 LD by VK(y) = {yi K2(yi)}n=1. On the
other hand, from hypothesis
8 and Lemma 4 in the Appendix we have that V2(x,y) =
{xn L2(xn) + УпK2(yn)}n=1 is LD by V1(x,y) = {xi L1(xn) + y K1(yi)}n=1.

8It is important to take into account that both L(x) and K(y) as well as both Li (x) y Kj (y) for all
i = 1, 2, 3 and j = 1, 2, 3 are non-decreasing functions and therefore do not alter the relative order of the
income distributions. The same can be said about both
V L (x) and V K (y) as well as ViL(x) and VjK (y) for all
i = 1, 2, 3 and j = 1, 2, 3.

11



More intriguing information

1. A Regional Core, Adjacent, Periphery Model for National Economic Geography Analysis
2. The urban sprawl dynamics: does a neural network understand the spatial logic better than a cellular automata?
3. A production model and maintenance planning model for the process industry
4. Gender and aquaculture: sharing the benefits equitably
5. HOW WILL PRODUCTION, MARKETING, AND CONSUMPTION BE COORDINATED? FROM A FARM ORGANIZATION VIEWPOINT
6. The name is absent
7. Large Scale Studies in den deutschen Sozialwissenschaften:Stand und Perspektiven. Bericht über einen Workshop der Deutschen Forschungsgemeinschaft
8. Evaluating Consumer Usage of Nutritional Labeling: The Influence of Socio-Economic Characteristics
9. The name is absent
10. Short Term Memory May Be the Depletion of the Readily Releasable Pool of Presynaptic Neurotransmitter Vesicles