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

André Casajus

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:	September 2015
Authors:	Casajus, André
Published in:	Theoretical economics : TE ; an open access journal in economic theory. - Toronto : [Verlag nicht ermittelbar], ISSN 1555-7561, ZDB-ID 2220447-7. - Vol. 10.2015, 3, p. 887-892
Subject:	Redistribution \| proportional taxation \| efficiency \| symmetry \| monotonicity \| Umverteilung \| Verteilungswirkung \| Distributional effect \| Indirekte Besteuerung \| Indirect taxation \| Theorie \| Theory

Type of publication:	Article
Type of publication (narrower categories):	Aufsatz in Zeitschrift ; Article in journal
Language:	English
Other identifiers:	10.3982/TE1897 [DOI] hdl:10419/150266 [Handle]
Classification:	D63 - Equity, Justice, Inequality, and Other Normative Criteria and Measurement ; H20 - Taxation, Subsidies, and Revenue. General
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10011673171