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Politiques fiscales optimales pour les bas revenus et principe de compensation

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  • JACQUET, Laurence
  • VAN DE GAER, Dirk

Abstract

We consider an economy in which agents differ in terms of productivity (that may be either high or low) as well as in their preferences for labour. Individuals decide whether or not they enter the labour force. In this context and under asymmetric information, the optimal tax schedules derived under the Egalitarian Equivalence criterion (Fleurbaey et Maniquet [2005], [2006]) always satisfy the compensation principle (for distinct productivity levels). Under the criterion of Roemer [1993], [1998] and the weighted maximin à la Boadway et al. [2002], the optimal tax schedules may satisfy the compensation principle while the standard criteria in the optimal taxation literature fail to do so. Numerical simulations illustrate our analytical results. Classification JEL : H21, D63
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Suggested Citation

  • JACQUET, Laurence & VAN DE GAER, Dirk, 2015. "Politiques fiscales optimales pour les bas revenus et principe de compensation," LIDAM Reprints CORE 2685, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
    • Handle: RePEc:cor:louvrp:2685
    Note: In : Revue Economique, 66(3) 2015, p. 579-600
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    References listed on IDEAS

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    More about this item

    JEL classification:

    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • D63 - Microeconomics - - Welfare Economics - - - Equity, Justice, Inequality, and Other Normative Criteria and Measurement

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