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Tax implementability of fair allocations

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  • Yukihiro Nishimura

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    Abstract

    This paper examines the tax implementability of allocations based on fairness as no-envy (or envy-freeness) and its alternatives, by a tax schedule that depends on labor supply and gross income ((y,l)-implementability). A relevant incentive constraint is perishability of abilities, where agents can exert a lower ability level than they actually possess. We first show that in any economy, every envy-free allocation is (y,l)-implementable. On the other hand, whereas we already know that no-envy may be incompatible with first-best Pareto efficiency, the alternative equity concepts which circumvent this first-best equity-efficiency trade-off meet the obstacle of tax implementability even when labor supply is observable. We also clarify necessary and sufficient domain restrictions under which the egalitarian equivalent allocations satisfy the (y,l)-implementability condition. Copyright Springer-Verlag Berlin/Heidelberg 2004

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    File URL: http://hdl.handle.net/10.1007/s10058-004-0118-2
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    Bibliographic Info

    Article provided by Springer in its journal Review of Economic Design.

    Volume (Year): 9 (2004)
    Issue (Month): 1 (December)
    Pages: 31-41

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    Handle: RePEc:spr:reecde:v:9:y:2004:i:1:p:31-41

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    Web page: http://link.springer.de/link/service/journals/10058/index.htm

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    Related research

    Keywords: Tax implementability; envy-free; egalitarian-equivalence;

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    Cited by:
    1. LONG, Ngo van & STÄHLER, Frank, 2010. "Should the Good and the Selfish be Taxed Differently?," Cahiers de recherche 07-2010, Centre interuniversitaire de recherche en économie quantitative, CIREQ.

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