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Distributive Justice in Taxation.

Abstract:

A classical criterion for apportioning taxes is that all should sacrifice equally in loss of utility. Suppose that a method of apportioning taxes is continuous and has the following four properties: (1) the way that taxpayers split a given tax total depends only on their own taxable incomes; (2) an increase in the tax total implies that everyone pays more; (3) every incremental increase in tax is apportioned according to taxpayers' current after-tax incomes; and (4) the ordering of taxpayers ...

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Journal:
Journal of Economic Theory
Volume:
44
Publication date:
1988-01-01
Language:
English
UUID:
uuid:1e646f83-3c00-4952-b522-77733731b192
Local pid:
oai:economics.ouls.ox.ac.uk:10971
Deposit date:
2011-08-16

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