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Progressivity, inequality reduction and merging-proofness in taxation

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

No 2006075, CORE Discussion Papers from Université catholique de Louvain, Center for Operations Research and Econometrics (CORE)

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

Keywords: taxation; progressivity; inequality reduction; mergingproofness; convexity operator; minimal-burden operator (search for similar items in EconPapers)
JEL-codes: C70 D63 D70 H20 (search for similar items in EconPapers)
Date: 2006-09
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