Andersson, Tommy; Ehlers, Lars; Svensson, Lars-Gunnar; … - 2021
We consider taxation of exchanges among a set of agents where each agent owns one object. Agents may have different … valuations for the objects and they need to pay taxes for exchanges. We show that if a rule satisfies individual rationality … rule. For the latter rules, whenever any agent exchanges his object, he pays the same fixed tax (a lump sum payment which …