This work advocates the need for a progressive tax schedule that imposes a higher
marginal tax rates for those individuals that according to neoclassical economics should
not be taxed thanks to their higher ability. From a theoretical point of view a different
approach to tax levy can be addressed by posing the attention on equity and liberty issues.
In particular we show how the market system is not able to provide for certain individuals
a job that fulfills their personal aspirations even if they have specific ability in working in
sectors that are not managed as a market but that are important components of our social
and political life. For those individuals only a strong redistributive policy should permit
them to invest their resources without been excluded from the economic life.
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