nep-acc New Economics Papers
on Accounting and Auditing
Issue of 2007‒02‒03
one paper chosen by
Alexander Harin
Modern University for the Humanities

  1. L’économie normative de la distribution de la taxation optimale By Serge-Christophe Kolm (CREM – CNRS – EHESS - IDEP)

  1. By: Serge-Christophe Kolm (CREM – CNRS – EHESS - IDEP)
    Abstract: The ethical analysis of distribution seems to show that, from general opinion, distribution in the field of macrojustice should not depend of people’s utility – for this choice, each individual’s utility concerns this person only (utility is relevant for other issues). The criterion should therefore be an equality of liberty. It leads to an efficient and simple tax-subsidy scheme endowed with numerous meaningful properties and implementable by classical reforms of present systems.
    JEL: D31 D60 D63 H21
    Date: 2007

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