Judgments about distribution follow various rationales depending on the specific issues. The fairness of the overall distribution and of the corresponding general income taxes and transfers (beyond the specific relief of misery) appears to be directly concerned with people’s means, possibilities and liberties. Concepts of equal liberty imply a specific structure of distributive taxes and transfers, applied with more or less intensity depending on the sense of community and solidarity of the society, efficient, respecting the basic rights, rich in meaningful equivalent properties, simple and easily implementable by classical reforms with a large support and available information.
Economic macrojustice: Fair optimum income distribution, taxation and transfers