Generalized Social Marginal Welfare Weights for Optimal Tax Theory
收藏NBER2013-02-01 更新2025-01-04 收录
下载链接:
https://www.nber.org/papers/w18835
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资源简介:
This paper proposes a new way to evaluate tax reforms, by aggregating losses and gains of different individuals using generalized social marginal welfare weights. A tax system is optimal if no budget neutral small reform can increase the weighted sum of (money metric) gains and losses across
提供机构:
美国国家经济研究局
创建时间:
2013-02-01



