Is it fair to 'make work pay'?

Economica

Volumn 74, Issue 296, 2007, Pages 599-626

  Luttens, Roland Iwan ^a   Ooghe, Erwin ^b  

^a GHENT UNIVERSITY   (Belgium)

^b UNIVERSITY OF LEUVEN   (Belgium)

Author keywords

[No Author keywords available]

Indexed keywords

ECONOMIC THEORY; OPTIMIZATION; RESOURCE ALLOCATION; TAX SYSTEM;

EID: 35348930561     PISSN: 00130427     EISSN: 14680335     Source Type: Journal    
DOI: 10.1111/j.1468-0335.2006.00566.x     Document Type: Article

References (39)

1. Atkinson, A. B. (1995). Public Economics in Action: The Basic Income/ Flat Tax Proposal. Oxford: Oxford University Press.
2. Bernardi, L. and Profeta, P. (2004). Tax Systems and Tax Reforms in Europe. New York: Routledge.
3. Blundell, R. and MaCurdy, T. (1999). Labor supply: A review of alternative approaches. In O. Ashenfelter and D. Card (eds.), Handbook of Labor Economics, Vol. 3A, Amsterdam: North Holland.
4. Boadway, R., Marchand, M., Pestieau, P. and Racionero, M. D. M. (2002). Optimal redistribution with heterogeneous preferences for leisure. Journal of Public Economic Theory, 4, 475-98.
5. Bossert, W. and Weymark, J. (2004). Utility in social choice. In S. Barbera, P. J. Hammond and C. Seidl (eds.), Handbook of Utility Theory, Vol. 2, Extensions. Dordrecht: Kluwer.
6. Bourguignon, F. and Spadaro, A. (2000). Redistribution and labour supply incentives: A simple application of the optimal tax theory. Revue Economique, 51, 473-87.
7. Choné, P. and Laroque, G. (2005). Optimal incentives for labour force participation. Journal of Public Economics, 89, 395-425.
8. Diamond, P. A. (1980). Income taxation with fixed hours of work. Journal of Public Economics, 13, 101-10.
9. Diamond, P. A. (1998). Optimal income taxation: An example with a U-shaped pattern of optimal marginal tax rates. American Economic Review, 88, 83-95.
10. Dworkin, R. (1981). What is equality? Part 2: Equality of resources. Philosophical Public Affairs, 10, 283-345.
11. Ebert, U. (1992). A reexamination of the optimal nonlinear income tax. Journal of Public Economics, 49, 47-73.
12. Fleurbaey, M. and Maniquet, F. (1996). Fair allocation with unequal production skills: The no envy approach to compensation. Mathematical Social Sciences, 32, 71-93.
13. Fleurbaey, M. and Maniquet, F. (2005). Fair social orderings when agents have unequal production skills. Social Choice and Welfare, 24, 93-127.
14. Fleurbaey, M. and Maniquet, F. (2006). Fair income tax. Review of Economic Studies, 73, 55-83.
15. Fleurbaey, M. and 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, forthcoming.
16. Greene, W. H. (2003). Econometric Analysis, 5th edn. Englewood Cliffs, NJ: Prentice-Hall.
17. Hammond, P. J. (1976). Equity, Arrow's conditions and Rawls' difference principle. Econometrica, 44, 793-804.
18. Heckman, J. (1993). What has been learnt about labor supply in the past twenty years? American Economic Review, 83, 116-21.
19. Kolm, S.-C. (1968). The optimal production of social justice. In H. Guitton and J. Margolis (eds.), Economie Publique. Paris: CNRS.
20. Kolm, S.-C. (1996). The theory of justice. Social Choice and Welfare, 13, 151-82.
21. Kolm, S.-C. (2004). Macrojustice. Cambridge: Cambridge University Press.
22. Maniquet, F. (1998). An equal right solution to the compensation-responsibility dilemma. Mathematical Social Sciences, 35, 185-202.
23. Mirrlees, J. A. (1971). An exploration in the theory of optimum income taxation. Review of Economic Studies, 38, 175-208.
24. Mortelmans, D. and Casman, M.-T. (2002). Panel study on Belgian Households, 1992-2002 (PSBH). Belgium: Universities of Antwerp and Liège.
25. Pazner, E. A. and Schmeidler, D. (1978). Egalitarian equivalent allocations: A new concept of economics equity. Quarterly Journal of Economics, 92, 671-87.
26. Pearson, M. and Scarpetta, S. (2000). An overview: What do we know about policies to make work pay? OECD Economic Studies, 31.
27. Piketty, T. (1997). La redistribution fiscale face au chômage. Revue Française d'Economie, 12, 157-201.
28. Rawls, J. (1971). A Theory of Justice. Cambridge, Mass.: Harvard University Press.
29. Rawls, J. (1982). Social unity and primary goods. In A. K. Sen and B. Williams (eds.), Utilitarianism and Beyond. Cambridge: Cambridge University Press.
30. Roemer, J., Aaberge, R., Colombino, U., Fritzell, J., Jenkins, S. P., Lefranc, A., Marx, I., Page, M., Pommer, E., Ruiz-Castillo, J., San Segundo, M. J., Tranaes, T., Trannoy, A., Wagner, G. G. and Zubiri, I. (2003). To what extent do fiscal regimes equalize opportunities for income acquisition among citizens? Journal of Public Economics, 87, 539-65.
31. Saez, E. (2001). Using elasticities to derive optimal income tax rates. Review of Economic Studies, 68, 205-29.
32. Saez, E. (2002). Optimal income transfer programs: Intensive versus extensive labor supply responses. Quarterly Journal of Economics, 117, 1039-73.
33. Salanié, B. (1998). Note sur la taxation optimale. Rapport au conseil d'analyse économique, la documentation française. Paris.
34. Schokkaert, E., Van de gaer, D., Vandenbroucke, F. and Luttens, R. I. (2004). Responsibility sensitive egalitarianism and optimal linear income taxation. Mathematical Social Sciences, 48, 151-82.
35. Seade, J. K. (1977). On the shape of optimal tax schedules. Journal of Public Economics, 7, 203-36.
36. Stiglitz, J. E. (1982). Self-selection and Pareto efficient taxation. Journal of Public Economics, 17, 213-40.
37. Stiglitz, J. E. (1987). Pareto efficient and optimal taxation and the new New Welfare Economics. In A. J. Auerbach and M. Feldstein (eds.), Handbook of Public Economics, Vol. 2, Amsterdam: North-Holland/Elsevier.
38. Tuomala, M. (1990). Optimal Income Tax and Redistribution. Oxford: Clarendon Press.
39. Varian, H. R. (1974). Equity, envy and efficiency. Journal of Economic Theory, 9, 63-91.