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 one-parameter...

The apparent ubiquity of progressive taxation in advanced democracies has animated research by political economists in the past decade, but little progress has been made in modeling political equilibria over tax policy when labor supply is elastic with respect to taxation. Here, we postulate an...