Un concept d’échelles d’équivalence du temps de travail pour l’évaluation de l’impôt sur le revenu

Francois Maniquet and Dirk Neumann ()

Revue française d'économie, 2014, vol. Volume XXIX, issue 4, 197-234

Abstract: To what extent do income taxation systems decrease poverty ? We raise this question under the assumption that well being is defined in line with the ethics of responsibility. It requires considering that not all inequalities are unjust. Here, we do consider that inequalities stemming from labor time differences are not unjust. To compare households of different sizes, we introduce a labor time equivalence scale. We apply the resulting method to the Belgian tax system.

Date: 2014
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Working Paper: Un concept d'échelles d'équivalence du temps de travail pour l'évaluation de l'impôt sur le revenu (2014)
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