Publication type
EUROMOD Working Paper Series
Series Number
EM17/15
Series
EUROMOD Working Paper Series
Authors
Publication date
December 23, 2015
Abstract:
To what extent do income taxation systems decrease poverty? We raise this question under the assumption that well-being is defined in line with the ethics of responsibility. It requires considering that not all inequalities are unjust. Here, we do consider that inequalities stemming from labor time differences are not unjust. To compare households of different sizes, we introduce a labor time equivalence scale. We apply the resulting method to the Belgian tax system.
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