IDEAS home Printed from
   My bibliography  Save this book chapter

Positional Equity and Equal Sacrifice: Design Principles for an EU-Wide Income Tax?

In: Social Ethics and Normative Economics


  • Peter J. Lambert

    (University of Oregon)


The prospect – or, in the UK at least, the spectre – of an EU income tax occasion ally looms, both in the popular press and also in the European Parliament. To whit, consider the old headline “Now Britain faces single European tax system: France and Germany spearhead plan to control revenue and social security” in The Inde pendent newspaper of 16th January 1997, and the article, 9 years on, entitled “Now EU wants a £510 income tax” in The Daily Express newspaper of December 31st 2006, which was prompted, no doubt, by the opinion expressed at a recent EU sum mit by M. Jose Maria Gil–Robles, President of the European Parliament, that “the direct taxation of the people would more closely involve individual citizens with the European government.”

Suggested Citation

  • Peter J. Lambert, 2011. "Positional Equity and Equal Sacrifice: Design Principles for an EU-Wide Income Tax?," Studies in Choice and Welfare, in: Marc Fleurbaey & Maurice Salles & John A. Weymark (ed.), Social Ethics and Normative Economics, pages 241-259, Springer.
  • Handle: RePEc:spr:stcchp:978-3-642-17807-8_10
    DOI: 10.1007/978-3-642-17807-8_10

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a search for a similarly titled item that would be available.


    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.

    Cited by:

    1. Olivier Bargain & Mathias Dolls & Clemens Fuest & Dirk Neumann & Andreas Peichl & Nico Pestel & Sebastian Siegloch, 2013. "Fiscal union in Europe? Redistributive and stabilizing effects of a European tax-benefit system and fiscal equalization mechanism [A strong employment agenda – the pathway to economic recovery]," Economic Policy, CEPR, CESifo, Sciences Po;CES;MSH, vol. 28(75), pages 375-422.
    2. Seelkopf, Laura & Yang, Hongyan, 2014. "European fiscal solidarity: An EU-wide optimal income tax approach," TranState Working Papers 185, University of Bremen, Collaborative Research Center 597: Transformations of the State.
    3. Peter J. Lambert & Subbu Subramanian, 2015. "Shaikh and Ragab's `Incomes of the Vast Majority': Some additions and extensions," Working Papers 354, ECINEQ, Society for the Study of Economic Inequality.
    4. Bargain, Olivier & Dolls, Mathias & Fuest, Clemens & Neumann, Dirk & Peichl, Andreas & Pestel, Nico & Siegloch, Sebastian, 2012. "Fiscal Union in Europe? Redistributive and Stabilising Effects of an EU Tax-Benefit System," IZA Discussion Papers 6585, Institute of Labor Economics (IZA).
    5. Neumann, Dirk & Bargain, Olivier & Dolls, Mathias & Fuest, Clemens & Peichl, Andreas, 2012. "Fiscal Union in Europe? Efficiency, Equity and Stabilizing Effects of an EU-Wide Income Tax," VfS Annual Conference 2012 (Goettingen): New Approaches and Challenges for the Labor Market of the 21st Century 66063, Verein für Socialpolitik / German Economic Association.


    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:spr:stcchp:978-3-642-17807-8_10. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.