Volltext verfügbar nach Anmeldung bzw. im Campus-Netz.
Taxation behind the veil of ignorance.
In: Social Choice & Welfare, Jg. 60 (2023), Heft 1/2, S. 165-181
Online
academicJournal
Zugriff:
We explore the design of impartial tax schemes in a simple setup where agents' incomes are completely determined by their inborn talents. Building on Harsanyi's veil-of-ignorance approach, we conceptualize an impartial observer who chooses a tax scheme without knowing her own preferences and the distribution of talents, and whose vNM preferences behind the veil obey Harsanyi's principle of acceptance and are independent, in terms of utility-scale, of the distribution of talents. Our results in the resulting framework provide three main messages: (i) the veil of ignorance implies anonymity of tax schemes; (ii) the veil of ignorance generically rejects utilitarian tax schemes; (iii) the veil of ignorance endorses the (Rawlsian) leveling tax scheme. [ABSTRACT FROM AUTHOR]
Copyright of Social Choice & Welfare is the property of Springer Nature and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
Titel: |
Taxation behind the veil of ignorance.
|
---|---|
Autor/in / Beteiligte Person: | Ju, Biung-Ghi ; Moreno-Ternero, Juan D. |
Link: | |
Zeitschrift: | Social Choice & Welfare, Jg. 60 (2023), Heft 1/2, S. 165-181 |
Veröffentlichung: | 2023 |
Medientyp: | academicJournal |
ISSN: | 0176-1714 (print) |
DOI: | 10.1007/s00355-021-01344-9 |
Schlagwort: |
|
Sonstiges: |
|