We analyze the effects, on nonredistributive taxation and on migrations, of wage differentials existing between two …

We establish the precise connections between progressive taxation and inequality reduction, in a setting where the … traditional literature on taxation, the equivalence between inequality reduction and the combination of progressivity and income …

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 …

taxation have developed separately from each other. The purpose of this paper is to combine these 2 strands in the standard … framework of optimal non-linear income taxation. …

This paper dels with optimal taxation in a two-class economy with two private commodities and labour. We derive optimal …