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Kolm’s Tax, Tax Credit, and the Flat Tax

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Social Ethics and Normative Economics

Part of the book series: Studies in Choice and Welfare ((WELFARE))

Abstract

In several of his recent contributions, most notably Kolm (2004), Serge-Christophe Kolm has developed a solution to the macro-justice problem which he calls Equal Labor Income Equalization (ELIE). It consists in a particular labor income taxation scheme that he advocates as the ideal compromise between freedom and equality requirements.

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Correspondence to Marc Fleurbaey .

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Fleurbaey, M., Maniquet, F. (2011). Kolm’s Tax, Tax Credit, and the Flat Tax. In: Fleurbaey, M., Salles, M., Weymark, J. (eds) Social Ethics and Normative Economics. Studies in Choice and Welfare. Springer, Berlin, Heidelberg. https://doi.org/10.1007/978-3-642-17807-8_9

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  • DOI: https://doi.org/10.1007/978-3-642-17807-8_9

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