Monotonic redistribution of performance-based allocations: A case for proportional taxation
在一个简单框架下，证明了比例税制由效率、对称性和单调性三个性质共同推导得出，为比例税制提供了理论依据。
Within a simple setup, we show that proportional taxation is implied by three properties: efficiency, symmetry, and monotonicity. Efficiency: redistribution has no cost. Symmetry: members of the society with the same performance obtain the same reward after redistribution. Monotonicity: whenever both the performance of a certain member of the society as well as the overall performance of the society do not decrease, then this member's reward after redistribution does not decrease.