Monotonic redistribution of performance-based allocations: A case for proportional taxation

• 成果类型: Article
• 署名作者: Casajus, Andre
• 署名单位: HHL Leipzig Graduate School of Management
• 刊物名称: THEORETICAL ECONOMICS
• ISSN/ISSBN: 1933-6837
• DOI: 10.3982/TE1897
• 发表日期: 2015-09-01
• 页码: 887-892
• 关键词: Redistribution; proportional taxation; EFFICIENCY; symmetry; MONOTONICITY

摘要

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.