Monotonic redistribution of performance-based allocations: a case for proportional taxation

Within a simple setup, we show that proportional taxation is implied by three properties: efficiency, symmetry, and monotonicity. Efficiency: redistribution has no cost. Symmetry: members of the society with the same performance obtain the same reward after redistribution. Monotonicity: whenever both the performance of a certain member of the society as well as the overall performance of the society do not decrease, then this member's reward after redistribution does not decrease.

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Year of publication:	2015
Authors:	Casajus, André
Published in:	Theoretical Economics. - New Haven, CT : The Econometric Society, ISSN 1555-7561. - Vol. 10.2015, 3, p. 887-892
Publisher:	New Haven, CT : The Econometric Society
Subject:	Redistribution \| proportional taxation \| efficiency \| symmetry \| monotonicity

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Type of publication:	Article
Type of publication (narrower categories):	Article
Language:	English
Other identifiers:	10.3982/TE1897 [DOI] 893515132 [GVK] hdl:10419/150266 [Handle] RePEc:the:publsh:1897 [RePEc]
Classification:	D63 - Equity, Justice, Inequality, and Other Normative Criteria and Measurement ; H20 - Taxation, Subsidies, and Revenue. General
Source:	EconStor

Persistent link: https://www.econbiz.de/10011599557