Jean-Jacques, Herings P.; Arkadi, Predtetchinski - Maastricht : METEOR, Maastricht Research School of … - 2011
We study the implications of procedural fairness on income taxation. We formulateprocedural fairness as a particular non-cooperative bargaining game and examine thestationary subgame perfect equilibria of the game. The equilibrium outcome is called tax equilibrium and is shown to be unique. The...