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The contribution of this article is that it defines and analyzes the general properties of the least core in fixed-income taxation models.
Two Spanish taxation models are taken into account: at the national level, the Waste Control Tax; and at the local level, the autonomous Sanitary Tax.
However, as we have mentioned in the Introduction, in taxation models it is usually assumed that only income and expenditure are observable.
However, such social preferences are derived in a first-best framework in which health states and medical dispositions are observable, something that is usually ruled out in taxation models (see Valletta 2014).
The result also argues in favor of the fact that analyzing the least core in particular fixed-income taxation models can provide useful insights on the major questions of the positive theory of income taxation.
In this article, in the results section, we analyze the general properties of the least core, and under what conditions this set is not empty in fixed-income taxation models.
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Don't shoot Nowhere to run Capitol crimes Closing the lottery The wretched Middle East ReprintsThis is a variation on a taxation model called, rather pleasingly, a SPLOST: a special purpose local-option sales tax passed by a regional body and approved by referendum.
We analyze as well the implications of the concept for the quadratic taxation model.
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