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

Fleurbaey, Marc; Maniquet, François

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

Fleurbaey, Marc

;

Maniquet, François

(2007) Journal of Public Economic Theory — Vol. 9, n° 3, p. 467-500 (2007)

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Authors

Fleurbaey, MarcUniversity Paris
Author
Maniquet, FrançoisUCLouvain
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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.

Affiliations

University ParisCNRS
UCLouvainEUEN/CORE - Center for operations research and econometrics

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Fleurbaey, M., & Maniquet, F. (2007). Help the low skilled or let the hardworking thrive? A study of fairness in optimal income taxation. Journal of Public Economic Theory, 9(3), 467-500. https://doi.org/10.1111/j.1467-9779.2007.00316.x (Original work published 2007)