Problemes de fixació de taxes: una aproximació axiomàtica

Abstract

[en] This paper adresses from an analytical point of view the taxation problems and a way to solve them. First, these type of problems and the existant rules are defined (we study the proportional rule, the head tax, the leveling tax and the Talmud rule, and some combinations of them), followed by the definitions of many traits that rules can have and the proofs of the compliance of each one for each rule studied, to do a posterior characterization. Finally, we analyze in detail the characteristics of progressivity and what makes a rule more progressive than another.