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The set of admissible tax functions satisfies certain conditions.
Note that the elasticities depend on preferences, demographic and educational structure, and tax functions.
Let U be a set of tax functions that satisfy the conditions (1 -(4).
The conditions from the above mentioned result are fulfilled, due to the properties of the tax functions.
Moreover, the tax functions that satisfy the conditions (1 -(4) are uniformly bounded by the constant 1.
Therefore, many authors study the basic problem of voting on income taxations in terms of larger classes of tax functions.
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So, for any pair which satisfy the feasibility conditions, the function cannot be an objection to the tax function and the tax function is a majority winner.
If, then and, which is not an objection to the tax function.
We shall prove that the progressive tax function t p = (a p, b p ), a p = -a r, b p = 1 - b r satisfies the desired inequality (actually in both cases, the progressive tax function is the same).
Hence the geometric representation (see Figures 1 and 2) will be the interior and the sides of the parallelogram whose vertices are A, B, C, D (for a regressive tax function) or A', B', C', D' (for a progressive tax function).
Fleurbaey and Maniquet (2006) designate the specific tax function which yields such a budget set as 'minimal'minimal
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