TY - JOUR U1 - Zeitschriftenartikel, wissenschaftlich - begutachtet (reviewed) A1 - Casajus, André T1 - Monotonic redistribution of performance-based allocations: a case for proportional taxation N2 - Within a simple setup, we show that proportional taxation is implied by three properties: efficiency, symmetry, and monotonicity. Efficiency: redistribution has no cost. Symmetry: members of the society with the same performance obtain the same reward after redistribution. Monotonicity: whenever both the performance of a certain member of the society as well as the overall performance of the society do not decrease, then this member's reward after redistribution does not decrease. Y1 - 2015 UR - http://econtheory.org/ojs/index.php/te/article/viewFile/20150887/13870/415 N1 - In: Theoretical Economics, 10 (2015) 3, 887-892 ER -