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Progressive and merging-proof taxation

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

No 2009-7, Working Papers from Universidad de Málaga, Department of Economic Theory, Málaga Economic Theory Research Center

Abstract: We investigate the implications and logical relations between progressivity (a principle of distributive justice) and merging-proofness (a strategic principle) in taxation. By means of two characterization results, we show that these two principles are intimately related, despite their different nature. In particular, we show that, in the presence of continuity and consistency (a widely accepted framework for taxation) progressivity implies merging-proofness and that the converse implication holds if we add an additional strategic principle extending the scope of merging-proofness to a multilateral setting. By considering operators on the space of taxation rules, we also show that progressivity is slightly more robust than merging-proofness.

Keywords: taxation; progressivity; merging-proofness; consistency; operators (search for similar items in EconPapers)
JEL-codes: C70 D63 D70 H20 (search for similar items in EconPapers)
New Economics Papers: this item is included in nep-gth
Date: 2009-11
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http://webdeptos.uma.es/THEconomica/malagawpseries/Papers/METCwp2009-7.pdf First version, 2009 (application/pdf)

Related works:
Journal Article: Progressive and merging-proof taxation (2011) Downloads
Working Paper: Progressive and merging-proof taxation (2011) Downloads
Working Paper: Progressive and merging-proof taxation (2009) Downloads
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