Ju, Biung-Ghi; Moreno-Ternero, Juan D. - Departamento de Teoría e Historia Económica, Facultad … - 2009
We investigate the implications and logical relations between progressivity (a principle of distributive justice) and merging-proofness (a strategic principle) in taxation. By means of two characterization results, we show that these two principles are intimately related, despite their different...