Ju, Biung-Ghi; Moreno-Ternero, Juan D. - Departamento de Teoría e Historia Económica, Facultad … - 2009
merging-proofness (a strategic principle) in taxation. By means of two characterization results, we show that these two … 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 …