Tax implementability of fair allocations

DOI10.1007/S10058-004-0118-2MaRDI QIDQ1781202zbMATH OpenOpenAlexFDO

Authors Yukihiro Nishimura

Publication date 23 June 2005

Published in Review of Economic Design (Search for Journal in Brave)

Full work available at URL https://ageconsearch.umn.edu/record/273422/files/qed_wp_996.pdf

zbMATH Keywords

envy-freetax implementabilityegalitarian-equivalence

Mathematics Subject Classification ID

Macroeconomic theory (monetary models, models of taxation) (91B64) Resource and cost allocation (including fair division, apportionment, etc.) (91B32)

Recommendations

• Equity, incentives, and taxation
• The equity-efficiency trade-off reconsidered
• Implementability and Horizontal Equity Imply No-Envy
• Optimal commodity taxation for reduction of envy
• On the existence of an implementable optimal income tax

Cited in

(4)

• Optimal commodity taxation for reduction of envy
• On the existence of an implementable optimal income tax
• Equal sacrifice taxation
• The equivalence of two tax processes

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