consistency (a widely accepted framework for taxation) progressivity implies merging-proofness and that the converse implication … considering operators on the space of taxation rules, we also show that progressivity is slightly more robust than merging-proofness. …We investigate the implications and logical relations between progressivity (a principle of distributive justice) and …

traditional literature on taxation, the equivalence between inequality reduction and the combination of progressivity and income …We establish the precise connections between progressive taxation and inequality reduction, in a setting where the … order preservation does not always hold in this setting. However, we show that, among rules satisfying consistency and …

traditional literature on taxation, the equivalence between inequalityreduction and the combination of progressivity and income …We establish the precise connections between progressive taxation andinequality reduction, in a setting where the level … order preservationdoes not always hold in this setting. However, we show that, among rulessatisfying consistency and, either …

traditional literature on taxation, the equivalence between inequality reduction and the combination of progressivity and income …We establish the precise connections between progressive taxation and inequality reduction, in a setting where the … order preservation does not always hold in this setting. However, we show that, among rules satisfying consistency and …

traditional literature on taxation, the equivalence between inequality reduction and the combination of progressivity and income …We establish the precise connections between progressive taxation and inequality reduction, in a setting where the … order preservation does not always hold in this setting. However, we show that, among rules satisfying consistency and …

Progressivity, inequality reduction and merging-proofness are three well-known axioms in taxation. We investigate … relations. We also study the preservation of these axioms under two operators on taxation rules, the so-called convexity … implications of each of the three axioms through characterizations of several families of taxation rules and their logical …

This Handbook entry presents a conceptual, normative overview of the subject of taxation. It emphasizes the … relationships among the main functions of taxation—notably, raising revenue, redistributing income, and correcting externalities …—and the mapping between these functions and various forms of taxation. Different types of taxation as well as expenditures on …

Progressivity, inequality reduction and merging-proofness are three well-known axioms in taxation. We investigate … relations. We also study the preservation of these axioms under two operators on taxation rules, the so-called convexity … implications of each of the three axioms through characterizations of several families of taxation rules and their logical …

We revisit the classical result that financing a pure public good through taxation of private consumption is …