Weak differential monotonicity, flat tax, and basic income

详细信息    查看全文

• 作者：Koji Yokote^a ; ^{sidehand@toki.waseda.jp} ; André ; Casajus^b ; ^{mail@casajus.de} ;
• 关键词：C71 ; D63 ; H20
• 刊名：Economics Letters
• 出版年：2017
• 出版时间：February 2017
• 年：2017
• 卷：151
• 期：Complete
• 页码：100-103
• 全文大小：430 K
• 卷排序：151

文摘

We reconsider Casajus’ (Econom Lett, 2016) foundation of flat tax and basic income. That is, redistribution via fixed-rate taxation and equal sharing of the tax revenue. We relax Casajus’ differential monotonicity into weak differential monotonicity. As Casajus, we also use efficiency and non-negativity, but add an average property. These properties characterize the afore-mentioned class of redistribution rules.