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            <title xml:lang="en">Economic theory as a means for converting a concept into a project. The case (of the liberal variant) of basic income</title>
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            <idno type="halRefHtml">&lt;i&gt;Colloque "La théorie économique est-elle utile?"&lt;/i&gt;, Sciences Po Lille, Sep 2018, Lille, France</idno>
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                <term xml:lang="en">tax credit</term>
                <term xml:lang="en">basic income</term>
                <term xml:lang="en">concept and project</term>
                <term xml:lang="en">philosophy and economics</term>
                <term xml:lang="fr">revenu de base</term>
                <term xml:lang="fr">idée et projet</term>
                <term xml:lang="fr">philosophie économique</term>
                <term xml:lang="fr">crédit d’impôt</term>
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              <p>Debates among Liberals on social justice have played a major role in current discussion on basic income (or universal benefit). In this paper, the notion is based on the “economics of liberal egalitarianism”, for which the anchor point is to be found in the hierarchy of Rawls’ principles of justice (I). At the third level of this hierarchy, the interpretation of the “principle of difference” appeared controversial concerning the treatment of “Malibu surfers”, through which Van Parijs can have defended the unconditional nature of basic income (II). There remains the transition from the philosophy to the economics of basic income, which allows considering it as a precise alternative of negative income tax. At this stage, a rereading of Friedman’s intuition on this topic results in seeing basic income as a “universal tax credit” (III). From this case study, we sketch some remarks about the essential role of economic theory (more precisely, the role of a theory combining taxation and redistribution), so as to convert a concept, which is mainly of philosophical origin, into a viable project, which might eventually be applied (IV).</p>
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              <p>Les débats entre libéraux sur la justice sociale ont beaucoup alimenté la réflexion contemporaine sur le revenu de base (ou allocation universelle). L’idée est ici présentée à partir de « l’économie de l’égalitarisme libéral », argumentation qui emprunte à Rawls la hiérarchie de ses principes de justice (I). Au troisième niveau de cette hiérarchie, l’interprétation à donner au « principe de différence » a suscité la controverse des « surfeurs de Malibu », par laquelle Van Parijs a pu défendre le caractère inconditionnel du revenu de base (II). Reste alors à passer de la philosophie à l’économie du revenu de base, en montrant comment celui-ci peut correspondre à une variante précise d’impôt négatif sur le revenu. A ce stade, une relecture de l’intuition de Friedman sur la question aboutit alors à considérer le revenu de base comme un « crédit d’impôt universel » (III). À partir de ce cas d’espèce, sont esquissées quelques observations sur la nécessité de passer par la théorie économique - en l’occurrence par une théorie combinant fiscalité et redistribution - pour convertir une idée à l’origine purement philosophique en projet viable, susceptible d’être un jour appliqué (IV).</p>
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