Progressivity, Inequality Reduction, and Merging-Proofness in Taxation

Biung-Ghi Ju () and Juan D. Moreno-Ternero ()

No 200603, WORKING PAPERS SERIES IN THEORETICAL AND APPLIED ECONOMICS from University of Kansas, Department of Economics

Abstract: 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 operator and minimal-burden operator, which give intuitive procedures of determining a tax schedules.

Keywords: taxation; progressivity; inequality reduction; merging-proofness; convexity operator; minimal-burden operator. (search for similar items in EconPapers)
New Economics Papers: this item is included in nep-pbe and nep-pub
Date: Written

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Working Paper: Progressivity, inequality reduction and merging-proofness in taxation (2006)
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