Abstract
We show that a marginal rate progressive tax always defeats a marginal rate regressive tax under pairwise majority voting (so long as the latter collects at least as much revenue as the former one) irrespective of whether the voters care at all about their relative incomes or not.
Original language | English (US) |
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Pages (from-to) | 69-76 |
Number of pages | 8 |
Journal | Economics Letters |
Volume | 58 |
Issue number | 1 |
DOIs | |
State | Published - Jan 1 1998 |
Keywords
- D72
- Interdependent preferences
- Progressive income taxation
- Voting
ASJC Scopus subject areas
- Finance
- Economics and Econometrics