Progressivity Theory in the Second Half of Twentieth Century
Journal title STUDI ECONOMICI
Author/s Ruggero Paladini
Publishing Year 2011 Issue 2010/102
Language Italian Pages 27 P. 49-75 File size 560 KB
DOI 10.3280/STE2010-102002
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Mirrlees essay on optimal taxation has been a path breaking work, improving on the old theory of Edgeworth and Pigou. In this paper it is shown how it was possible to resume the old problem of progressivity, and in particular of the structure of the marginal rates. The problem of progressivity in fact faded away with the emergence of the ordinal theory of utility, until the revival via von Neumann and Harsanyi. The literature following Mirrlees paper has in several way changed the results he obtained, showing that it is possible that a structure with rising marginal rates may be preferred both from an efficient and an redistributive point of view. Positive theory on redistribution and progressivity are discussed, with some observations of the tendency in redistributive role of taxation in the last twenty years.
Keywords: Progressivity theory, optimal taxation
Jel codes: H21, H24
Ruggero Paladini, Le teorie della progressività nella seconda metà del Novecento in "STUDI ECONOMICI " 102/2010, pp 49-75, DOI: 10.3280/STE2010-102002