Znanstveni kolokviji

The prospect of an EU income tax occasionally looms, in the popular press and also in the European Parliament, although economists have not as yet advocated such a tax. In this talk, I will discuss some ethical principles upon which an EU income tax could be built. I will explain the relevant measurement theory, and demonstrate what the tax would look like in practice. To anticipate, I shall advocate a positional approach to identifying the 'social equals' across countries, aand propose a tax system which 'treats these equals equally': each person will experience the same proportionate utility sacrifice, and the same degree of progression, as his or her peers in the other EU countries. Finally, I will consider how this tax might evolve through time as the EU community spirit grows stronger.