Positional Equity and Equal Sacrifice: Design Principles for an EU-Wide Income Tax?

Peter J. Lambert ()
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Peter J. Lambert: University of Oregon

A chapter in Social Ethics and Normative Economics, 2011, pp 241-259 from Springer

Abstract: Abstract The prospect – or, in the UK at least, the spectre – of an EU income tax occasion ally looms, both in the popular press and also in the European Parliament. To whit, consider the old headline “Now Britain faces single European tax system: France and Germany spearhead plan to control revenue and social security” in The Inde pendent newspaper of 16th January 1997, and the article, 9 years on, entitled “Now EU wants a £510 income tax” in The Daily Express newspaper of December 31st 2006, which was prompted, no doubt, by the opinion expressed at a recent EU sum mit by M. Jose Maria Gil–Robles, President of the European Parliament, that “the direct taxation of the people would more closely involve individual citizens with the European government.”

Keywords: Inequality Aversion; Household Disposable Income; Percentile Point; Horizontal Inequity; Vertical Equity (search for similar items in EconPapers)
Date: 2011
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DOI: 10.1007/978-3-642-17807-8_10

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