In this paper, we study the immunity of bankruptcy rules to manipulation via merging or splitting agents' claims. We focus on the TAL-family of bankruptcy rules (Moreno-Ternero amp; Villar, 2006), a one-parameter family encompassing three classical rules: the Talmud (T) rule, the constrained...

We explore the relationship between proportionality and manipulation (via merging or splitting agents' claims) in bankruptcy problems. We provide an alternative proof to the well-known result that, in an unrestricted domain, immunity to manipulation is equivalent to requiring proportional...

A taxation problem consists of collecting a given amount of taxes out of a population whose gross income vector is given. A tax rule R is more equitable than a rule R′ when the after-tax income vector generated by R Lorenz dominates that generated by R′. In this paper, we present a...