My da|ra Login

Detailed view

metadata language: English

Replication data for: Generalized Social Marginal Welfare Weights for Optimal Tax Theory

Version
1
Resource Type
Dataset
Creator
  • Saez, Emmanuel
  • Stantcheva, Stefanie
Publication Date
2016-01-01
Description
  • 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)
Availability
Download
Relations
  • Is supplement to
    DOI: 10.1257/aer.20141362 (Text)
Publications
  • Saez, Emmanuel, and Stefanie Stantcheva. “Generalized Social Marginal Welfare Weights for Optimal Tax Theory.” American Economic Review 106, no. 1 (January 2016): 24–45. https://doi.org/10.1257/aer.20141362.
    • ID: 10.1257/aer.20141362 (DOI)

Update Metadata: 2020-05-18 | Issue Number: 2 | Registration Date: 2019-10-12

Saez, Emmanuel; Stantcheva, Stefanie (2016): Replication data for: Generalized Social Marginal Welfare Weights for Optimal Tax Theory. Version: 1. ICPSR - Interuniversity Consortium for Political and Social Research. Dataset. https://doi.org/10.3886/E113013V1