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- W2152208084 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." @default.
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- W2152208084 date "2006-01-01" @default.
- W2152208084 modified "2023-09-27" @default.
- W2152208084 title "Progressivity, Inequality Reduction and Merging-Proofness in Taxation" @default.
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- W2152208084 doi "https://doi.org/10.2139/ssrn.945083" @default.
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