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Autor:innen: 
Erscheinungsjahr: 
2015
Quellenangabe: 
[Journal:] Theoretical Economics [ISSN:] 1555-7561 [Volume:] 10 [Issue:] 3 [Publisher:] The Econometric Society [Place:] New Haven, CT [Year:] 2015 [Pages:] 887-892
Verlag: 
The Econometric Society, New Haven, CT
Zusammenfassung: 
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 both the performance of a certain member of the society as well as the overall performance of the society do not decrease, then this member's reward after redistribution does not decrease.
Schlagwörter: 
Redistribution
proportional taxation
efficiency
symmetry
monotonicity
JEL: 
D63
H20
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