EUROMOD Working Paper Series EM17/15
Echelles d’équivalence du temps de travail: évaluation de l’impôt sur le revenu en Belgique à la lumière de l’éthique de la responsabilité
23 Dec 2015
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.