Monotonic redistribution of non-negative allocations: a case for proportional taxation revisited
- We reconsider Casajus' (2014, Theoretical Economics, forthcoming) characterization of uniformly proportional taxation by three properties of redistribution: efficiency, symmetry, and monotonicity. When restricted to non-negative income, these properties imply proportional taxation in a weaker senseó the tax rate may vary with total income but only in an economically reasonable way.
| Document Type: | Article |
|---|---|
| Language: | English |
| Author: | André Casajus |
| Chairs and Professorships: | Chair of Economics and Information Systems |
| DOI: | https://doi.org/10.1016/j.econlet.2015.09.015 |
| Year of Completion: | 2015 |
| Note: | In: Economics Letters, 136 (2015), 95-98 |