This paper examines the implications of income redistribution on human capital accumulation and income inequality … intellectual ability. It is shown that the impact of redistribution is ambiguous on the income distribution as well as on human … equity in low-tax societies, it may be highly detrimental in both respects if the rate of redistribution is already moderate …

taxes. In this setting preferences over tax schedules are not determined by earned income, but rather by taxable income … income are shown to be the same if the tax avoidance function is log concave. -- Tax avoidance ; Majority voting ; Order …