A reconsideration of some aspects of the uti l1ty sacri fice rules of taxation... All other marginal utility curves require regressive taxation, save the unit elastic Bernoulli curves which requires proportional taxation: Equal proportional sacrifice indicates proportional taxation if the ratio of ...
The inequality of fair play: lottery gambling and social stratification in germany... Our analysis shows that lotteries are a form of regressive taxation....
Stabilization effects of taxation rules in small-open economies with endogenous growth... We show that in the standard setting where domestic households freely lend to or borrow from foreign households under an exogenously given world interest rate, progressive taxation gives rise to equilibrium indeterminacy, while regressive taxation establishes equilibrium determinacy....
Human development without democratic accountability: how regressive taxation contributes to human development through state capacity... We conclude that the increased state financial capacity with regressive taxation is expected to promote human development in newly emerging democratic states
