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Optimal income taxation theory and principles of fairness

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  • Marc Fleurbaey
  • François Maniquet

Abstract

The achievements and limitations of the classical theory of optimal labor-income taxation based on social welfare functions are now well known. Even though utili-tarianism still dominates public economics, recent interest has arisen for broadening the normative approach and making room for fairness principles such as desert or responsibility. Fairness principles sometimes provide immediate recommendations about the relative weights to assign to various income ranges, but in general require a careful choice of utility representations embodying the relevant interpersonal com-parisons. The main message of this paper is that the traditional tool of welfare economics, the social welfare function framework, is exible enough to incorporate many approaches, from egalitarianism to libertarianism.
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Suggested Citation

  • Marc Fleurbaey & François Maniquet, 2018. "Optimal income taxation theory and principles of fairness," LIDAM Reprints CORE 2979, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
    • Handle: RePEc:cor:louvrp:2979
    Note: In : Journal of Economic Literature, 56(3), 1029-1079, 2018
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    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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