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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.

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Document Type:Working Paper
Author:André CasajusORCiD
Chairs and Professorships:Chair of Economics and Information Systems
Year of Completion:2015
HHL Working Paper 140. Leipzig: HHL Leipzig Graduate School of Management, 2015