Majority Support for Progressive Income Taxation with Corner Preferences

This paper studies voting over quadratic taxation when incomeis fixed and taxation non distortionary. The set of feasibletaxes is compact and self-interested voters have cornerpreferences. We first show that, if a majority winning taxpolicy exists, it involves maximum progressivity. We then givea necessary and sufficient condition on the incomedistribution for a majority winner to exist. This conditionappears to be satisfied for a large class of distributionfunctions.