The DOI matches its Crossref record; 41 of the 41 references it cites were found in a registry or an index.
Generalized Social Marginal Welfare Weights for Optimal Tax Theory
Abstract
This paper proposes to evaluate tax reforms by aggregating money metric losses and gains of different individuals using “generalized social marginal welfare weights.” Optimum tax formulas take the same form as standard welfarist tax formulas by simply substituting standard marginal social welfare weights with those generalized weights. Weights directly capture society's concerns for fairness without being necessarily tied to individual utilities. Suitable weights can help reconcile discrepancies between the welfarist approach and actual tax practice, as well as unify in an operational way the most prominent alternatives to utilitarianism such as Libertarianism, equality of opportunity, or poverty alleviation. (JEL D60, D63, H21, H23, I38)
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Cites
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Where is the land of Opportunity? The Geography of Intergenerational Mobility in the United States *
Chetty, R., Hendren, N., Kline, P., & Saez, E. (2014) · The Quarterly Journal of Economics · doi:10.1093/qje/qju022 · Cited by 2,922
Self-citationLabor Supply: A Review of Alternative Approaches
Blundell, R., & Macurdy, T. (1999) · Handbook of Labor Economics · doi:10.1016/s1573-4463(99)03008-4 · Cited by 2,005
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Social Mobility and Redistributive Politics
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The Elasticity of Taxable Income with Respect to Marginal Tax Rates: A Critical Review
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Research works printed but not linked: 3
- Diamond Peter A, 1998, American Economic Review, 88, 83
- 10.2307/2956958 · doi:10.2307/2956958
- 10.1257/pol.2.1.155 · doi:10.1257/pol.2.1.155
Cited by
Optimal Taxation of Top Labor Incomes: A Tale of Three Elasticities
Piketty, T., Saez, E., & Stantcheva, S. (2014) · American Economic Journal: Economic Policy · doi:10.1257/pol.6.1.230 · Cited by 713
Self-citationTaxation and Migration: Evidence and Policy Implications
Kleven, H., Landais, C., Muñoz, M., & Stantcheva, S. (2020) · Journal of Economic Perspectives · doi:10.1257/jep.34.2.119 · Cited by 226
Self-citationThe AI economist: taxation policy design via two-level deep multiagent reinforcement learning
Zheng, S., Trott, A., Srinivasa, S., Parkes, D. C., & Socher, R. (2022) · Science Advances · doi:10.1126/sciadv.abk2607 · Cited by 105
Labor Market Shocks and the Demand for Trade Protection: Evidence from Online Surveys
Di Tella, R., & Rodrik, D. (2019) · doi:10.3386/w25705 · Cited by 21
Metadata
- Authors
- Saez, E., & Stantcheva, S.
- Venue
- American Economic Review
- Publisher
- American Economic Association
- Published
- 2016-01-01
- Volume
- 106
- Issue
- 1
- Pages
- 24-45
- ISSN
- 0002-8282 (ISSN-L)
- OpenAlex
- W1559593144
- Cited by
- 398
- References
- 41
- FWCI
- 70.48
- Type
- journal article
- Language
- en
- Open access
- closed
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Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.
