We compare the tax burden distribution across incomes and the income share distribution, based on a stochastic dominance approach. We find conditions to assess the progressivity of different sources of taxes, given knowledge of the income share elasticities, which measure the relative marginal change in the income share accruing to each class of income, associated to a marginal increase in income. We first consider a simple setting with only indirect taxes and then extend it to savings and direct taxation. The progressivity of a given set of taxes depends on the correlation between the relative incidence of the different sources of taxation and the income elasticity of household net expenditure. We use this approach to test empirically for the progressivity of the fiscal system.

我们基于随机支配方法比较了跨收入的税收负担分配和收入分配分配。在了解收入分配弹性的情况下，我们找到了评估不同税收来源累进性的条件，该弹性衡量了与收入的边际增长相关的每种收入类别的收入份额的相对边际变化。我们首先考虑仅包含间接税的简单设置，然后将其扩展到储蓄和直接税。一组给定税收的累进性取决于不同税收来源的相对发生率与家庭净支出的收入弹性之间的相关性。我们使用这种方法对财政系统的累进性进行经验检验。