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Optimal income taxation: and ordinal approach

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  • FLEURBAEY, Marc

    (THEMA, Université de Cergy-Pontoise, France)

  • MANIQUET, François

    ()
    (Center for Operations Research and Econometrics (CORE), Université catholique de Louvain (UCL), Louvain la Neuve, Belgium)

Abstract

In a model where agents have unequal production skills and different preferences, we build social welfare functions which rely only on ordinal non-comparable information on individual preferences. Social welfare functions are required to satisfy properties of compensation for inequalities in skills, and responsibility for preferences. Then, assuming skills and preferences are unobservable, we use these social welfare functions to design optimal income tax schemes. We obtain ethical foundations for, among others, a maximized minimal income, a zero marginal tax rate for low incomes, and increasing marginal tax rates.

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Bibliographic Info

Paper provided by Université catholique de Louvain, Center for Operations Research and Econometrics (CORE) in its series CORE Discussion Papers with number 1998065.

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Date of creation: 23 Sep 1998
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Handle: RePEc:cor:louvco:1998065

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  1. W. Bossert & M. Fleurbaey & D. Van de gaer, 1996. "On second-best compensation," THEMA Working Papers 96-07, THEMA (THéorie Economique, Modélisation et Applications), Université de Cergy-Pontoise.
  2. Mirrlees, James A, 1971. "An Exploration in the Theory of Optimum Income Taxation," Review of Economic Studies, Wiley Blackwell, vol. 38(114), pages 175-208, April.
  3. Fleurbaey, Marc & Maniquet, Francois, 1996. "Fair allocation with unequal production skills: The No Envy approach to compensation," Mathematical Social Sciences, Elsevier, vol. 32(1), pages 71-93, August.
  4. Roberts, Kevin W S, 1980. "Possibility Theorems with Interpersonally Comparable Welfare Levels," Review of Economic Studies, Wiley Blackwell, vol. 47(2), pages 409-20, January.
  5. M. Fleurbaey & F. Maniquet, 2000. "Fair Social Orderings With Unequal Production Skills," THEMA Working Papers 2000-17, THEMA (THéorie Economique, Modélisation et Applications), Université de Cergy-Pontoise.
  6. Bossert, W & Fleurbaey, M & Van de gaer, D, 1996. "On Second-Best Compensation," Working Papers 9601, University of Waterloo, Department of Economics.
  7. M. Fleurbaey & F. Maniquet, 2008. "Fair social orderings," Economic Theory, Springer, vol. 34(1), pages 25-45, January.
  8. Kaneko, Mamoru & Nakamura, Kenjiro, 1979. "The Nash Social Welfare Function," Econometrica, Econometric Society, vol. 47(2), pages 423-35, March.
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Cited by:
  1. Cremer, Helmuth & Lozachmeur, Jean-Marie & Pestieau, Pierre, 2006. "Disability Testing and Retirement," CEPR Discussion Papers 5546, C.E.P.R. Discussion Papers.
  2. Yukihiro Nishimura, 2008. "Envy Minimization in the Optimal Tax Context," Working Papers 1178, Queen's University, Department of Economics.
  3. BOADWAY, Robin & MARCHAND, Maurice & PESTIEAU , Pierre & RACIONERO, Maria del mar, . "Optimal redistribution with heterogeneous preferences for leisure," CORE Discussion Papers RP -1566, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
  4. Bart Capéau & Erwin Ooghe, 2001. "Non-welfare economics and the well-being of phantom agents: an appeal to caution," Public Economics Working Paper Series wpphnag, Katholieke Universiteit Leuven, Centrum voor Economische Studiën, Working Group Public Economics.
  5. John Creedy & Nicolas Hérault†, 2011. "Decomposing Inequality and Social Welfare Changes : The Use of Alternative Welfare Metrics," Department of Economics - Working Papers Series 1121, The University of Melbourne.
  6. DEL MAR RACIONERO, Maria, 1999. "Optimal redistribution with unobservable preferences for an observable merit good," CORE Discussion Papers 1999009, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
  7. D. Maguain, 2000. "Les théories de la justice distributive post-rawlsiennes : une revue de la littérature," THEMA Working Papers 2000-54, THEMA (THéorie Economique, Modélisation et Applications), Université de Cergy-Pontoise.
  8. Francois Maniquet, 2002. "On the Equivalence between Welfarism and Equality of Opportunity," Economics Working Papers 0022, Institute for Advanced Study, School of Social Science.

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