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Progressivity, Inequality Reduction, and Merging-Proofness in Taxation

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Author Info
Biung-Ghi Ju (Department of Economics, The University of Kansas)
Juan D. Moreno-Ternero (CORE, Universite Catholique de Louvain)

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Abstract

Progressivity, inequality reduction and merging-proofness are three well-known axioms in taxation. We investigate implications of each of the three axioms through characterizations of several families of taxation rules and their logical relations. We also study the preservation of these axioms under two operators on taxation rules, the so-called convexity operator and minimal-burden operator, which give intuitive procedures of determining a tax schedules.

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Publisher Info
Paper provided by University of Kansas, Department of Economics in its series WORKING PAPERS SERIES IN THEORETICAL AND APPLIED ECONOMICS with number 200603.

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Length: 21 pages
Date of creation: Feb 2006
Date of revision: Feb 2006
Handle: RePEc:kan:wpaper:200603

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Related research
Keywords: taxation; progressivity; inequality reduction; merging-proofness; convexity operator; minimal-burden operator.;

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  1. William Thomson & Chun-Hsien Yeh, 2006. "Operators for the adjudication of conflicting claims," RCER Working Papers 531, University of Rochester - Center for Economic Research (RCER). [Downloadable!]
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  2. Chambers, Christopher P. & Thomson, William, 2002. "Group order preservation and the proportional rule for the adjudication of conflicting claims," Mathematical Social Sciences, Elsevier, vol. 44(3), pages 235-252, December. [Downloadable!] (restricted)
  3. Moulin, Herve, 2004. "On Scheduling Fees to Prevent Merging, Splitting and Transferring of Jobs," Working Papers 2004-04, Rice University, Department of Economics. [Downloadable!]
  4. Le Breton, Michel & Moyes, Patrick & Trannoy, Alain, 1996. "Inequality Reducing Properties of Composite Taxation," Journal of Economic Theory, Elsevier, vol. 69(1), pages 71-103, April. [Downloadable!] (restricted)
  5. Thomson, William, 2003. "Axiomatic and game-theoretic analysis of bankruptcy and taxation problems: a survey," Mathematical Social Sciences, Elsevier, vol. 45(3), pages 249-297, July. [Downloadable!] (restricted)
  6. Biung-Ghi Ju & Juan Moreno-Ternero, 2008. "On the equivalence between progressive taxation and inequality reduction," Social Choice and Welfare, Springer, vol. 30(4), pages 561-569, May. [Downloadable!] (restricted)
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  7. Young, H. P., 1988. "Distributive justice in taxation," Journal of Economic Theory, Elsevier, vol. 44(2), pages 321-335, April. [Downloadable!] (restricted)
  8. Biung-Ghi Ju, 2003. "Manipulation via merging and splitting in claims problems," Review of Economic Design, Springer, vol. 8(2), pages 205-215, October. [Downloadable!] (restricted)
  9. Thon, Dominique, 1987. "Redistributive properties of progressive taxation," Mathematical Social Sciences, Elsevier, vol. 14(2), pages 185-191, October. [Downloadable!] (restricted)
  10. Ju, Biung-Ghi & Miyagawa, Eiichi & Sakai, Toyotaka, 2007. "Non-manipulable division rules in claim problems and generalizations," Journal of Economic Theory, Elsevier, vol. 132(1), pages 1-26, January. [Downloadable!] (restricted)
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  11. Moulin, Herve, 2002. "Axiomatic cost and surplus sharing," Handbook of Social Choice and Welfare, in: K. J. Arrow & A. K. Sen & K. Suzumura (ed.), Handbook of Social Choice and Welfare, edition 1, volume 1, chapter 6, pages 289-357 Elsevier. [Downloadable!] (restricted)
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  12. Eichhorn, Wolfgang & Funke, Helmut & Richter, Wolfram F., 1984. "Tax progression and inequality of income distribution," Journal of Mathematical Economics, Elsevier, vol. 13(2), pages 127-131, October. [Downloadable!] (restricted)
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