Economics is not what you think: A defense of the economic approach to taxation

Abstract : In The Myth of Ownership - Taxes and Justice, Liam Murphy and Thomas Nagel (2002) launch an attack against a straw man, the economist who believes that taxation should minimally interfere with property rights and should seek to preserve the market distribution of wealth and income. Instead they propose an approach that focuses on the consequences of any form of public intervention for the distribution of welfare, without any particular ethical concern for the values emerging from the market. In fact, such an approach has been long developed by Mirrlees (1971), whose approach has been dominating the economics of taxation for the last forty years. But more recently the fairness approach to taxation goes beyond welfare consequentialism and attributes some value to market allocations, in line with the theories of justice proposed by Rawls and Dworkin.
Document type :
Preprints, Working Papers, ...
FMSH-WP-2012-10. 2012


https://halshs.archives-ouvertes.fr/halshs-00698575
Contributor : Communication Fmsh <>
Submitted on : Wednesday, May 16, 2012 - 6:12:15 PM
Last modification on : Thursday, January 21, 2016 - 3:09:47 PM
Document(s) archivé(s) le : Friday, August 17, 2012 - 2:37:22 AM

File

FMSH-WP-2012-10_Fleurbaey.pdf
Explicit agreement for this submission

Identifiers

  • HAL Id : halshs-00698575, version 1

Collections

Citation

Marc Fleurbaey. Economics is not what you think: A defense of the economic approach to taxation. FMSH-WP-2012-10. 2012. <halshs-00698575>

Export

Share

Metrics

Record views

257

Document downloads

165