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Kolm’s Tax, Tax Credit, and the Flat Tax

In: Social Ethics and Normative Economics

Author

Listed:
  • Marc Fleurbaey

    (CNRS and CERSES, Université Paris-Descartes)

  • François Maniquet

    (CORE, Université Catholique de Louvain)

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.

Suggested Citation

  • Marc Fleurbaey & François Maniquet, 2011. "Kolm’s Tax, Tax Credit, and the Flat Tax," Studies in Choice and Welfare, in: Marc Fleurbaey & Maurice Salles & John A. Weymark (ed.), Social Ethics and Normative Economics, pages 217-239, Springer.
    • Handle: RePEc:spr:stcchp:978-3-642-17807-8_9
    DOI: 10.1007/978-3-642-17807-8_9
    as

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