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Kolm's tax, tax credit, and the flat tax

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  • FLEURBAEY, Marc
  • MANIQUET, François

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.
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Suggested Citation

  • FLEURBAEY, Marc & MANIQUET, François, 2011. "Kolm's tax, tax credit, and the flat tax," LIDAM Reprints CORE 2311, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
    • Handle: RePEc:cor:louvrp:2311
    Note: In : M. Fleurbaey, M. Salles and J.A. Weymark (eds.), Social Ethics and Normative Economics. Essays in Honour of Serge-Cristophe KOLM, Studies in Choice and Welfare, Heidelberg, Springer, 217-239, 2011
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