Monotonic redistribution of non-negative allocations : another case for proportional taxation
- We reconsider Casajus‘ (2014, Theoretical Economics, forthcoming) characterization of proportional taxation by three properties of redistribution: efficiency, symmetry, and monotonicity. When restricted to non-negative allocations, these properties only imply proportional taxation in a weaker sense - the tax rate may vary with overall performance but not in an arbitrary fashion. On the restricted domain, proportional taxation is characterized by the afore-mentioned properties together with positive homogeneity, i.e., upscaling performances implies upscaled rewards after redistribution.
| Document Type: | Working Paper |
|---|---|
| Language: | English |
| Author: | André Casajus |
| Chairs and Professorships: | Chair of Economics and Information Systems |
| Parent Title (English): | HHL Working paper |
| Series (Serial Number): | HHL-Arbeitspapier / HHL Working paper (140) |
| Place of publication: | Leipzig |
| Publisher: | HHL Leipzig Graduate School of Management |
| Year of Completion: | 2015 |
| Page Number: | 11 |
| Tag: | Efficiency; Monotonicity; Positive homogeneity; Proportional taxation; Redistribution; Symmetry |
| Licence (German): |  Urheberrechtlich geschützt |