Majority support for progressive income taxation: The importance of corner preferences
نویسندگان
چکیده
This paper studies voting over quadratic taxation when income is fixed and taxation non distortionary. We first show that, if a Condorcet winner (a tax function preferred by a majority to any other feasible tax function) exists, it involves maximum progressivity. We then give necessary and sufficient conditions on the income distribution for a Condorcet winner to exist, and show numerically that these conditions are satisfied for a large class of distribution functions. The existence of a Condorcet winner is due to the fact that the feasible set is closed (because of incentive compatibility constraints) and that individuals have corner preferences over this set. JEL classification: D72
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