An axiomatic account of multiset theory is given, where multiplicities are of the same sort as sets (with their own internal structures). Various theories are proposed covering different existing multiset systems, as well as a stronger theory which is equiconsistent with Zermelo–Fraenkel set theory and with antifoundation. The inclusion relation receives a recursive definition in terms of membership and is shown to be not always antisymmetric.
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Hoang-Vu Dang (2014) studied this question.
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