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Progressivity, Inequality Reduction, and Merging-Proofness in Taxation

  • Biung-Ghi Ju

    (Department of Economics, The University of Kansas)

  • Juan D. Moreno-Ternero

    (CORE, Universite Catholique de Louvain)

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    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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    File URL: http://www.ku.edu/~bgju/2006Papers/200603.pdf
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    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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    Web page: http://www2.ku.edu/~kuwpaper/
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    1. Biung-Ghi Ju, 2003. "Manipulation via merging and splitting in claims problems," Review of Economic Design, Springer, vol. 8(2), pages 205-215, October.
    2. M. Angeles de Frutos, 1999. "Coalitional manipulations in a bankruptcy problem," Review of Economic Design, Springer, vol. 4(3), pages 255-272.
    3. 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.
    4. 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.
    5. 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.
    6. Thon, Dominique, 1987. "Redistributive properties of progressive taxation," Mathematical Social Sciences, Elsevier, vol. 14(2), pages 185-191, October.
    7. Chun, Youngsub, 1988. "The proportional solution for rights problems," Mathematical Social Sciences, Elsevier, vol. 15(3), pages 231-246, June.
    8. Juan D. Moreno-Ternero, 2007. "Bankruptcy Rules And Coalitional Manipulation," International Game Theory Review (IGTR), World Scientific Publishing Co. Pte. Ltd., vol. 9(01), pages 105-118.
    9. Biung-Ghi Ju & Eiichi Miyagawa & Toyotaka Sakai, 2003. "Non-Manipulable Division Rules in Claim Problems and Generalizations," WORKING PAPERS SERIES IN THEORETICAL AND APPLIED ECONOMICS 200307, University of Kansas, Department of Economics, revised Aug 2005.
    10. Young, H. P., 1988. "Distributive justice in taxation," Journal of Economic Theory, Elsevier, vol. 44(2), pages 321-335, April.
    11. Aumann, Robert J. & Maschler, Michael, 1985. "Game theoretic analysis of a bankruptcy problem from the Talmud," Journal of Economic Theory, Elsevier, vol. 36(2), pages 195-213, August.
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