On the incompatibility between revenue maximisation and tax progressivity 1 This paper contains material that originally appeared as Chap. 3 and postscript to Chap. 5 of my doctoral dissertation. The paper has substantively benefited from the constructive comments and suggestions of Frank Cowell, Helmuth Cremer, Louis Gevers, Martin Kolmar, Francois Maniquet, Francesco Marhuenda, Ignacio Ortuno-Ortin, Pierre Pestieau, Jean-Charles Rochet, Fred Schroyen, Serge Wibaut, two anonymous referees and the Editor Henry Ursprung. The author also thanks seminar participants in Barcelona, Florence, Leuven and Namur for helpful comments. Financial support is acknowledged from the Marie Curie programme (No. ERBFMBICT971968) of the European Community. 1
Titel:
On the incompatibility between revenue maximisation and tax progressivity 1 This paper contains material that originally appeared as Chap. 3 and postscript to Chap. 5 of my doctoral dissertation. The paper has substantively benefited from the constructive comments and suggestions of Frank Cowell, Helmuth Cremer, Louis Gevers, Martin Kolmar, Francois Maniquet, Francesco Marhuenda, Ignacio Ortuno-Ortin, Pierre Pestieau, Jean-Charles Rochet, Fred Schroyen, Serge Wibaut, two anonymous referees and the Editor Henry Ursprung. The author also thanks seminar participants in Barcelona, Florence, Leuven and Namur for helpful comments. Financial support is acknowledged from the Marie Curie programme (No. ERBFMBICT971968) of the European Community. 1