Liberté, justice et efficacité : distribution, impôts et transferts optimaux
« 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.
References listed on IDEAS
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- J. A. Mirrlees, 1971. "An Exploration in the Theory of Optimum Income Taxation," Review of Economic Studies, Oxford University Press, vol. 38(2), pages 175-208.
- Varian, Hal R., 1976. "Two problems in the theory of fairness," Journal of Public Economics, Elsevier, vol. 5(3-4), pages 249-260.
- Maniquet, Francois, 1998.
"An equal right solution to the compensation-responsibility dilemma,"
Mathematical Social Sciences,
Elsevier, vol. 35(2), pages 185-202, March.
- Maniquet, F., 1996. "An Equal Right Solution to the Compensation-Responsability Dilemma," UFAE and IAE Working Papers 335.96, Unitat de Fonaments de l'Anàlisi Econòmica (UAB) and Institut d'Anàlisi Econòmica (CSIC).
- Pazner, Elisha A., 1977. "Pitfalls in the theory of fairness," Journal of Economic Theory, Elsevier, vol. 14(2), pages 458-466, April. Full references (including those not matched with items on IDEAS)
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