Public Choice

, Volume 118, Issue 3–4, pp 437–449 | Cite as

Majority Support for Progressive Income Taxation with Corner Preferences

  • Philippe De Donder
  • Jean Hindriks


This paper studies voting over quadratic taxation when incomeis fixed and taxation non distortionary. The set of feasibletaxes is compact and self-interested voters have cornerpreferences. We first show that, if a majority winning taxpolicy exists, it involves maximum progressivity. We then givea necessary and sufficient condition on the incomedistribution for a majority winner to exist. This conditionappears to be satisfied for a large class of distributionfunctions.


Large Class Public Finance Income Taxation Paper Study Majority Support 
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Copyright information

© Kluwer Academic Publishers 2004

Authors and Affiliations

  • Philippe De Donder
    • 1
  • Jean Hindriks
    • 2
    • 3
  1. 1.Université de Toulouse (IDEI and GREMAQ), Manufacture des TabacsToulouseFrance
  2. 2.COREUniversité Catholique de LouvainLouvain-la-NeuveBelgium
  3. 3.Queen Mary University of LondonBelgium

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