Frank Vandenbroucke

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We compute optimal linear taxes on labour income for the case of preferences that are quasi-linear between income and labour and that lead to an iso-elastic labour supply. Economic agents di¤er in their productivity and in their taste for leisure. We assume that a responsibility-sensitive egalitarian wants to compensate for the former di¤erences but not for(More)
The model developed in this paper admits a systematic discussion of the normative rationale behind the use of two distributive instruments: negative income taxation, creating an unconditional basic income, on the one hand and wage subsidies on the other hand. The model integrates two opposite conceptions of personal responsibility (whether or not we are(More)
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