§04§The Measurement of tax Progression.- I. Introduction.- II. Some Basic Remarks on Taxation.- II.1 Foundations.- II.2 Data.- II.3 Principles of Taxation.- III. Tax Progression.- III.1 Preliminary Definition.- III.2 Reasons for Progressive Taxation of Incomes.- IV. Measuring the Degree of Progression.- IV.1 Notation.- IV.2 Measures Suggested by Musgrave/Thin.- IV.3 Comparison of these Measures.- IV.4 A Reason for Using the RIP.- IV.5 The Way to Go.- V. Different Concepts of Inequality.- V.1 Lorenz Curves.- V.2 Absolute Inequality-Aversion.- V.3 Mixed Inequality-Aversion.- VI. Local Measures of tax Progression.- VI.1 Building Blocks.- VI.2 Directly Inequality-Equivalent Tax Functions.- VI.3 Directly Inequality-Preserving Tax Functions.- VI.4 Scale Invariance.- VI.5 Type A.- VI.6 Implications.- VI.7 Type B.- VI.8 Implications.- VI.9 Further Desiderata for Type A Measures.- VI.10 Conclusions.- VII. Progression and the Design of tax Functions.- VII.1 Introduction.- VII.2 Constant Progres §04§sivity Tax Functions.- VII.3 Tax Revenue Conditions.- VII.4 The German Income Tax Function and Income Distribution 1981.- VII.5 ?-Cocop Tax Functions for Germany.- VIII. Global Measures of tax Progression.- VIII.1 The Problem.- VIII.2 Desirable Properties.- VIII.3 Suggestions in the Literature.- VIII.4 An Ethical Approach.- VIII.5 Definition of Global Measures of Tax Progression.- VIII.6 Implications.- VIII.7 Conclusions.- IX. Summary.- X. Appendix.- XI. References.
