Progressivity, inequality reduction and merging-proofness are three wellknown axioms in taxation. We investigate … implications of each of the three axioms through characterizations of several families of taxation rules and their logical … relations. We also study the preservation of these axioms under two operators on taxation rules, the so-called convexity …

Progressivity, inequality reduction and merging-proofness are three well-known axioms in taxation. We investigate … implications of each of the three axioms through characterizations of several families of taxation rules and their logical … relations. We also study the preservation of these axioms under two operators on taxation rules, the so-called convexity …