Taxation and poverty

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• 作者：Christopher P. Chambers ; Juan D. Moreno-Ternero
• 刊名：Social Choice and Welfare
• 出版年：2017
• 出版时间：January 2017
• 年：2017
• 卷：48
• 期：1
• 页码：153-175
• 全文大小：
• 刊物主题：Economic Theory/Quantitative Economics/Mathematical Methods; Public Finance; Political Economy; Game Theory, Economics, Social and Behav. Sciences; Social Policy;
• 出版者：Springer Berlin Heidelberg
• ISSN：1432-217X
• 卷排序：48

文摘

We explore the implications of four natural axioms in taxation: continuity (small changes in the data of a taxation problem should not lead to large changes in the tax allocation), equal treatment of equals (agents with the same pre-tax incomes pay equal taxes), consistency (the way in which a group allocates a tax burden is immune to secessions of taxpayers) and composition down (an increase in the tax burden is handled according to agents’ current post-tax incomes). The combination of the four axioms characterizes a large family of rules, which we call generalized equal-sacrifice rules, encompassing the so-called equal-sacrifice rules (such as the flat tax), as well as constrained equal-sacrifice rules (such as the head tax), and exogenous poverty-line rules (such as the leveling tax, and some of its possible compromises with the previous ones).