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 journalArticle

24 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 languageEnglish (US)
Pages (from-to)467-500
Number of pages34
JournalJournal of Public Economic Theory
Volume9
Issue number3
DOIs
StatePublished - Jun 1 2007
Externally publishedYes

All Science Journal Classification (ASJC) codes

  • Finance
  • Sociology and Political Science
  • Economics and Econometrics

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