کد مقاله | کد نشریه | سال انتشار | مقاله انگلیسی | نسخه تمام متن |
---|---|---|---|---|
5057924 | 1476612 | 2017 | 4 صفحه PDF | دانلود رایگان |
- 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.
We suggest a weak version of differential monotonicity for redistribution rules: whenever the differential of two persons' income weakly increases, then their post-redistribution rewards essentially change in the same direction. Together with efficiency, non-negativity, and the average property, weak differential monotonicity characterizes redistribution via taxation at a fixed rate and equal distribution of the total tax revenue, i.e., a flat tax and a basic income.
Journal: Economics Letters - Volume 151, February 2017, Pages 100-103