Kolm’s Tax, Tax Credit, and the Flat Tax

Marc Fleurbaey and Francois Maniquet

A chapter in Social Ethics and Normative Economics, 2011, pp 217-239 from Springer

Abstract: Abstract In several of his recent contributions, most notably Kolm (2004), Serge-Christophe Kolm has developed a solution to the macro-justice problem which he calls Equal Labor Income Equalization (ELIE). It consists in a particular labor income taxation scheme that he advocates as the ideal compromise between freedom and equality requirements.

Keywords: Wage Rate; Indifference Curve; Lower Envelope; Labor Time; Feasible Allocation (search for similar items in EconPapers)
Date: 2011
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Working Paper: Kolm's tax, tax credit, and the flat tax (2011)
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DOI: 10.1007/978-3-642-17807-8_9

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