A Fundamental Objection to Tax Equity Norms: A Call for Utilitarianism
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https://www.nber.org/papers/w4961
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资源简介：
Anti-utilitarian norms often are used in assessing tax systems. Two motivations support this practice. First, many believe utilitarianism to be insufficiently egalitarian. Second, utilitarianism does not give independent weight to other equitable principles, notably concerns that reforms may violate
反功利主义规范常用于税收体系评估。这种做法有两个动机支撑。其一，许多人认为功利主义的平等性不足；其二，功利主义未赋予其他公平原则独立权重，尤其是未考虑改革可能违反
提供机构：
美国国家经济研究局
创建时间：
1994-12-01
