This paper analyzes a family of rules for bankruptcy problems that generalizes the Talmud rule (T) and encompasses both the constrained equal-awards rule (A) and the constrained equal-losses rule (L). The family is defined by means of a parameter that can be interpreted as a measure of the...

A taxation problem consists of collecting a given amount of taxes out of a population whose gross income vector is given. A tax rule R is more equitable than a rule R' when the after-tax income vector generated by R Lorenz dominates that generated by R'. In this paper, we present a one-parameter...