Fair redistribution of performance-based allocations: a case for proportional taxation
- Within a simple setup, we show that fair redistribution of performance-based allocations implies proportional taxation. Fair redistribution is characterized by three properties: Efficiency, i.e., redistribution has no cost. Anonymity, i.e., rewards after redistribution do not depend on the identity of the members of the society but only on their performance. Weak monotonicity, i.e., whenever both the performance of a certain member of the society as well as the overall performance of the society increase, then this member_x0001_s reward after redistribution does not decrease._x000D_ This working paper is a corrected version of the HHL Working Paper No. 126.
| Document Type: | Working Paper |
|---|---|
| Language: | English |
| Author: | André CasajusORCiD |
| Chairs and Professorships: | Chair of Economics and Information Systems |
| Year of Completion: | 2014 |
| Note: | HHL Working Paper 134. Leipzig: HHL Leipzig Graduate School of Management, 2014 |