Monotonic redistribution of non-negative allocations: A case for proportional taxation revisited

André Casajus

Economics Letters, 2015, vol. 136, issue C, 95-98

Abstract: We reconsider Casajus’ (forthcoming) characterization of uniformly proportional taxation by three properties of redistribution: efficiency, symmetry, and monotonicity. When restricted to non-negative income, these properties imply proportional taxation in a weaker sense—the tax rate may vary with total income but only in an economically reasonable way.

Keywords: Redistribution; Proportional taxation; Efficiency; Symmetry; Monotonicity (search for similar items in EconPapers)
JEL-codes: C71 D63 H20 (search for similar items in EconPapers)
Date: 2015
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Citations: View citations in EconPapers (8)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:ecolet:v:136:y:2015:i:c:p:95-98

DOI: 10.1016/j.econlet.2015.09.015

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