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- W2186485852 abstract "The paper formulates a positive theory of nonlinear income taxation. Each member of society, given his ability, has a most preferred income tax schedule, that maximises his utility subject to revenue and incentive constraints. Such tax schedules are characterised and found to display a broad tendency towards a marginal tax rate that increases with income, when compared to tax schedules designed in ”original position”. Conditions are given under which agents’ preferences over such tax schedules are singlepeaked, so that majority voting over this limited class would enact the wishes of the median voter." @default.
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- W2186485852 date "2012-01-01" @default.
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- W2186485852 title "Voting over Nonlinear Income Tax Schedules" @default.
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