The '''proportional rule''' is a division rule for solving [[bankruptcy problem]]<nowiki/>s. According to this rule, each claimant should receive an amount proportional to his/her claim In the context of taxation, it corresponds to a [[Proportional tax|'''[[proportional tax]]''']].<ref name=":1">{{Cite journal|last=William|first=Thomson|date=2003-07-01|title=Axiomatic and game-theoretic analysis of bankruptcy and taxation problems: a survey|url=https://www.sciencedirect.com/science/article/abs/pii/S0165489602000707|journal=Mathematical Social Sciences|language=en|volume=45|issue=3|pages=249–297|doi=10.1016/S0165-4896(02)00070-7|issn=0165-4896}}</ref>
