merging-proofness (a strategic principle) in taxation. By means of two characterization results, we show that these two … consistency (a widely accepted framework for taxation) progressivity implies merging-proofness and that the converse implication … holds if we add an additional strategic principle extending the scope of merging-proofness to a multilateral setting. By …

merging-proofness (a strategic principle) in taxation. By means of two characterization results, we show that these two … consistency (a widely accepted framework for taxation) progressivity implies merging-proofness and that the converse implication … holds if we add an additional strategic principle extending the scope of merging-proofness to a multilateral setting. By …

Progressivity, inequality reduction and merging-proofness are three wellknown axioms in taxation. We investigate …

Progressivity, inequality reduction and merging-proofness are three well-known axioms in taxation. We investigate …