theorem incentive_compatible {τ_R W E₀ : ℝ} {N_conc N_disp : ℕ}
(hτ : 0 < τ_R) (hW : 0 < W)
(h_conc : E₀ < perHeirWealth W N_conc)
(h_disp : perHeirWealth W N_disp ≤ E₀) :
-- Tax paid under dispersion < tax paid under concentration
dispersionTaxRevenue τ_R W E₀ N_disp < dispersionTaxRevenue τ_R W E₀ N_conc := by
rw [zero_tax_when_dispersed h_disp]
simp only [dispersionTaxRevenue, if_neg (not_le.mpr h_conc)]
exact mul_pos hτ hWFair Inheritance: Taxing Concentration, Not Transfer