This article tries to clarify the debate on allocation of public resources (tradable permits or subsidies to farmers) among firms with the help of theories of justice developed in moral philosophy; the latter suggest different rules of "equitable" allocation of goods between individuals. We firstly make the point that a firm can be considered as a moral entity beyond individuals involved. We present the main theories, insisting on the individual's characteristics that each enhances. Responsibility appears to be the key point for any transposition of these views on equity between individual and firm.
