Within a simple setup, we show that proportional taxation is implied by three properties: efficiency, symmetry, and monotonicity. Efficiency: redistribution has no cost. Symmetry: members of the society with the same performance obtain the same reward after redistribution. Monotonicity: whenever...

Within a simple setup, we show that fair redistribution of performance-based allocations implies proportional taxation. Fair redistribution is characterized by three properties: efficiency, i.e., redistribution has no cost. Anonymity, i.e., rewards after redistribution do not depend on the...