We explore the implications of four natural axioms in taxation: continuity (small changes in the data of a taxation …

We establish the precise connections between progressive taxation and inequality reduction, in a setting where the … traditional literature on taxation, the equivalence between inequality reduction and the combination of progressivity and income …

We establish the precise connections between progressive taxation and inequality reduction, in a setting where the … traditional literature on taxation, the equivalence between inequality reduction and the combination of progressivity and income …

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 … considering operators on the space of taxation rules, we also show that progressivity is slightly more robust than merging-proofness. …

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 … considering operators on the space of taxation rules, we also show that progressivity is slightly more robust than merging-proofness. …