Help the low skilled or let the hardworking thrive? A study of fairness in optimal income taxation

Marc Fleurbaey; Fran Çois Maniquet

doi:10.1111/j.1467-9779.2007.00316.x

Help the low skilled or let the hardworking thrive? A study of fairness in optimal income taxation

Marc Fleurbaey, Fran Çois Maniquet

Research output: Contribution to journal › Article › peer-review

30 Scopus citations

Abstract

In a model where agents have unequal wages and heterogeneous preferences, we study the optimal redistribution via an income tax, when the social objective is based on a combination of efficiency and fairness principles, and when incentive issues are taken into account. We show how some fairness principles entail specific features for the optimal taxes, such as progressivity or tax exemption for incomes below the minimum wage.

Original language	English (US)
Pages (from-to)	467-500
Number of pages	34
Journal	Journal of Public Economic Theory
Volume	9
Issue number	3
DOIs	https://doi.org/10.1111/j.1467-9779.2007.00316.x
State	Published - Jun 2007
Externally published	Yes

All Science Journal Classification (ASJC) codes

Sociology and Political Science
Finance
Economics and Econometrics

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10.1111/j.1467-9779.2007.00316.x

Cite this

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Help the low skilled or let the hardworking thrive? A study of fairness in optimal income taxation

Abstract

All Science Journal Classification (ASJC) codes

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