Optimal Income Taxation Theory and Principles of Fairness
Optimal Income Taxation Theory and Principles of Fairness
复制标题
最优所得税理论与公平原则
DOI：
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发表时间：
2018
影响因子：
12.6
通讯作者：
François Maniquet
中科院分区：
文献类型：
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作者：
M. Fleurbaey;François Maniquet
经典的基于社会福利函数的最优劳动所得税收理论的成就和局限性现在已经众所周知。尽管功利主义仍然主导着公共经济学，但最近出现了对扩大规范方法和为公平原则（如应得或责任）腾出空间的兴趣。公平原则有时会提供有关分配给不同收入范围的相对权重的直接建议，但通常需要仔细选择体现相关人际比较的效用表示。本文的主要信息是，福利经济学的传统工具，即社会福利功能框架，足够灵活，可以纳入从平均主义到自由主义的许多方法。（jd63, h21, h24, j24）
The achievements and limitations of the classical theory of optimal labor-income taxation based on social welfare functions are now well known. Even though utilitarianism still dominates public economics, recent interest has arisen for broadening the normative approach and making room for fairness principles such as desert or responsibility. Fairness principles sometimes provide immediate recommendations about the relative weights to assign to various income ranges, but in general require a careful choice of utility representations embodying the relevant interpersonal comparisons. The main message of this paper is that the traditional tool of welfare economics, the social welfare function framework, is flexible enough to incorporate many approaches, from egalitarianism to libertarianism. ( JEL D63, H21, H24, J24)