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Liberté, justice et efficacité : distribution, impôts et transferts optimaux

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  • Serge-Christophe Kolm

Abstract

« Social freedom » and the respect of corresponding rights, as well as Pareto efficiency (a priori required by democracy), imply that taxes and subsidies (re)distributing income are based on given « natural resources », the main of which ?by very far? consists of individuals? productive capacities. There results that this distribution should take the form of an equal sharing of people?s product of the same labour (while each freely chooses her total level of labour). Equivalently, each gives to each other the product of the same labour. Or, again, each receives the same « basic income » financed by an equal sacrifice of all in terms of labour. There results the practical fiscal reforms that lead society towards an efficient economy and a just distribution. Classification JEL : D30, D31, D33, D63, E24, E25, H20, H21, H24, H53, I30, I31, I38, P26, P28, P43.

Suggested Citation

  • Serge-Christophe Kolm, 2006. "Liberté, justice et efficacité : distribution, impôts et transferts optimaux," Revue économique, Presses de Sciences-Po, vol. 57(1), pages 55-84.
  • Handle: RePEc:cai:recosp:reco_571_84
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    References listed on IDEAS

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    1. Varian, Hal R., 1976. "Two problems in the theory of fairness," Journal of Public Economics, Elsevier, vol. 5(3-4), pages 249-260.
    2. Maniquet, Francois, 1998. "An equal right solution to the compensation-responsibility dilemma," Mathematical Social Sciences, Elsevier, vol. 35(2), pages 185-202, March.
    3. Pazner, Elisha A., 1977. "Pitfalls in the theory of fairness," Journal of Economic Theory, Elsevier, vol. 14(2), pages 458-466, April.
    4. J. A. Mirrlees, 1971. "An Exploration in the Theory of Optimum Income Taxation," The Review of Economic Studies, Review of Economic Studies Ltd, vol. 38(2), pages 175-208.
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    Cited by:

    1. Claude Gamel, 2014. "An Essay on Economics of “liberal Egalitarianism”. A Selective Combination of Rawls’, Sen’s and Kolm’s Works [Essai sur l'Économie de «l'Égalitarisme Libéral». Une Combinaison Sélective des Travaux," Working Papers halshs-01092172, HAL.
    2. Claude Gamel, 2015. "Essai sur l’économie de « l’égalitarisme libéral . Une combinaison sélective des travaux de Rawls, Sen et Kolm," Revue d'économie politique, Dalloz, vol. 125(3), pages 347-392.
    3. Jean-Sébastien Gharbi, 2009. "Le démembrement de la propriété de soi. Une justification libérale de la redistribution des revenus," Working Papers halshs-00331982, HAL.
    4. Nicolas Brisset & Benoît Walraevens, 2021. "From capital to property: History and justice in the work of Thomas Piketty [Du capital à la propriété: Histoire et justice dans le travail de Thomas Piketty]," Post-Print hal-03250042, HAL.

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    More about this item

    JEL classification:

    • D30 - Microeconomics - - Distribution - - - General
    • D31 - Microeconomics - - Distribution - - - Personal Income and Wealth Distribution
    • D33 - Microeconomics - - Distribution - - - Factor Income Distribution
    • D63 - Microeconomics - - Welfare Economics - - - Equity, Justice, Inequality, and Other Normative Criteria and Measurement
    • E24 - Macroeconomics and Monetary Economics - - Consumption, Saving, Production, Employment, and Investment - - - Employment; Unemployment; Wages; Intergenerational Income Distribution; Aggregate Human Capital; Aggregate Labor Productivity
    • E25 - Macroeconomics and Monetary Economics - - Consumption, Saving, Production, Employment, and Investment - - - Aggregate Factor Income Distribution
    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H53 - Public Economics - - National Government Expenditures and Related Policies - - - Government Expenditures and Welfare Programs
    • I30 - Health, Education, and Welfare - - Welfare, Well-Being, and Poverty - - - General
    • I31 - Health, Education, and Welfare - - Welfare, Well-Being, and Poverty - - - General Welfare, Well-Being
    • I38 - Health, Education, and Welfare - - Welfare, Well-Being, and Poverty - - - Government Programs; Provision and Effects of Welfare Programs
    • P26 - Political Economy and Comparative Economic Systems - - Socialist and Transition Economies - - - Property Rights
    • P28 - Political Economy and Comparative Economic Systems - - Socialist and Transition Economies - - - Natural Resources; Environment
    • P43 - Political Economy and Comparative Economic Systems - - Other Economic Systems - - - Finance; Public Finance

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