L’économie normative de la distribution de la taxation optimale

Serge-Christophe Kolm
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Serge-Christophe Kolm: CREM – CNRS – EHESS - IDEP

Economics Working Paper Archive (University of Rennes & University of Caen) from Center for Research in Economics and Management (CREM), University of Rennes, University of Caen and CNRS

Abstract: The ethical analysis of distribution seems to show that, from general opinion, distribution in the field of macrojustice should not depend of people’s utility – for this choice, each individual’s utility concerns this person only (utility is relevant for other issues). The criterion should therefore be an equality of liberty. It leads to an efficient and simple tax-subsidy scheme endowed with numerous meaningful properties and implementable by classical reforms of present systems.

JEL-codes: D31 D60 D63 H21 (search for similar items in EconPapers)
Date: 2007
New Economics Papers: this item is included in nep-acc
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