Abstract
An income tax which is progressive and motivation preserving in the sense that income after tax increases with income before tax, satisfies interesting additional conditions that are somewhat surprising. This is shown without any differentiability assumptions
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References
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© 2001 Springer-Verlag Berlin Heidelberg
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Eichhorn, W., Funke, H., Gleissner, W. (2001). Income Tax Rate: Properties and Implications. In: Kischka, P., Möhring, R.H., Leopold-Wildburger, U., Radermacher, FJ. (eds) Models, Methods and Decision Support for Management. Physica, Heidelberg. https://doi.org/10.1007/978-3-642-57603-4_20
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DOI: https://doi.org/10.1007/978-3-642-57603-4_20
Publisher Name: Physica, Heidelberg
Print ISBN: 978-3-642-63306-5
Online ISBN: 978-3-642-57603-4
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