On the Equitability of Progressive Taxation
提出等牺牲原则来界定“纵向不公平”的累进税，证明凸性（累进）税函数满足等牺牲原则，并指出等牺牲取决于边际税率而非平均税率的累进程度。
We propose the principle of equal sacrifice to determine the class of “vertically inequitable” progressive taxes. A necessary condition for an income tax function to be equal sacrifice is formulated, and hence, a subclass of progressive taxes which cannot inflict the same sacrifice upon all individuals relative toanystrictly increasing and concave utility function is determined. Conversely, it is shown in a general framework that any convex (thus progressive) tax function satisfies the principle of equal sacrifice. Our findings point to the fact that equal sacrifice under progressive income taxation depends heavily upon the degree of marginal rate (as opposed to average rate) progressivity.Journal of Economic LiteratureClassification Numbers: D63, H20.