| 来源类型 | Working Paper
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| 规范类型 | 报告
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| DOI | 10.3386/w26683
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| 来源ID | Working Paper 26683
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| A Unified Perspective on Efficiency, Redistribution, and Public Policy |
| Louis Kaplow
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| 发表日期 | 2020-01-20
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| 出版年 | 2020
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| 语种 | 英语
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| 摘要 | Specialized theoretical and empirical research should in principle be embedded in a unified framework that identifies the relevant interactions among different phenomena, enables an appropriate matching of policy instruments to objectives, and grounds normative analysis in individuals’ utilities and a social welfare function. This article advances an approach that both provides integration across many dimensions and contexts and also identifies which tasks may be undertaken separately and how such analysis should be conducted so as to be consistent with the underlying framework. It employs the distribution-neutral methodology and welfare analysis developed in Kaplow (2008a) and related work, offering applications to income taxation, commodity taxation, tax expenditures, externalities, public goods, capital income and wealth taxation, social security and retirement savings, estate and gift taxation, and transfer programs. It also explores welfare criteria and examines how their consideration enables the normative analysis of the taxation of families, heterogeneous preferences, and tax administration and enforcement. |
| 主题 | Microeconomics
; Welfare and Collective Choice
; Public Economics
; Taxation
; Public Goods
; National Fiscal Issues
|
| URL | https://www.nber.org/papers/w26683
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| 来源智库 | National Bureau of Economic Research (United States)
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| 引用统计 |
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| 资源类型 | 智库出版物
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| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/584357
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推荐引用方式
GB/T 7714 |
Louis Kaplow. A Unified Perspective on Efficiency, Redistribution, and Public Policy. 2020.
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文件名：
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w26683.pdf
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格式：
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Adobe PDF
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