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Da Bentham alla tassazione ottimale

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  • Ruggero Paladini
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    Abstract

    This paper describes the rebirth of the utilitarian approach, with the social welfare function a là Bentham, after the crisis due to the emergence of the ordinalist microeconomic analysis. It is shown that Vickrey in 1945 had already anticipated the themes developed earlier by Harsanyi and later by Mirrlees. After a description of Mirrlees’s work, the paper discusses the situation in which you can use personalized lump-sum taxes, showing that there are critical consequences. The paper criticizes Mankiw’s thesis against the utilitarian approach, concluding with some policy prescriptions.

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    File URL: http://www.digef.uniroma1.it/sites/default/files/pubblicazioni/economia/research-papers/e-pfrp-n-2.pdf
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    Bibliographic Info

    Paper provided by Istituto di Economia e Finanza, DIGEF, Sapienza University of Rome in its series Public Finance Research Papers with number 2.

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    Length: 60 pages
    Date of creation: May 2014
    Date of revision:
    Handle: RePEc:gfe:pfrp00:0002

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    Keywords: utilitarian welfare function; optimal taxation; personal lump taxes;

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    References

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    1. Katherine Cuff, 1998. "Optimality of Workfare with Heterogeneous Preferences," Working Papers 968, Queen's University, Department of Economics.
    2. N. Gregory Mankiw & Matthew C. Weinzierl & Danny Yagan, 2009. "Optimal Taxation in Theory and Practice," Harvard Business School Working Papers 09-140, Harvard Business School.
    3. Diamond, Peter A & Mirrlees, James A, 1971. "Optimal Taxation and Public Production II: Tax Rules," American Economic Review, American Economic Association, vol. 61(3), pages 261-78, June.
    4. Arrow, Kenneth J, 1977. "Extended Sympathy and the Possibility of Social Choice," American Economic Review, American Economic Association, vol. 67(1), pages 219-25, February.
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    7. Erosa, Andres & Gervais, Martin, 2002. "Optimal Taxation in Life-Cycle Economies," Journal of Economic Theory, Elsevier, vol. 105(2), pages 338-369, August.
    8. Boskin, Michael J. & Sheshinski, Eytan, 1983. "Optimal tax treatment of the family: Married couples," Journal of Public Economics, Elsevier, vol. 20(3), pages 281-297, April.
    9. Kanbur, Ravi & Keen, Michael & Tuomala, Matti, 1994. "Optimal non-linear income taxation for the alleviation of income-poverty," European Economic Review, Elsevier, vol. 38(8), pages 1613-1632, October.
    10. Mirrlees, James A, 1971. "An Exploration in the Theory of Optimum Income Taxation," Review of Economic Studies, Wiley Blackwell, vol. 38(114), pages 175-208, April.
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    13. BOADWAY, Robin & MARCHAND, Maurice & PESTIEAU , Pierre & RACIONERO, Maria del mar, . "Optimal redistribution with heterogeneous preferences for leisure," CORE Discussion Papers RP -1566, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
    14. Tuomala, Matti, 1990. "Optimal Income Tax and Redistribution," OUP Catalogue, Oxford University Press, number 9780198286059.
    15. Samuelson, Paul A, 1974. "Complementarity-An Essay on the 40th Anniversary of the Hicks-Allen Revolution in Demand Theory," Journal of Economic Literature, American Economic Association, vol. 12(4), pages 1255-89, December.
    16. Ruggero Paladini, 2005. "Alcuni aspetti del dibattito sui principi del sacrificio tra gli autori italiani," STUDI ECONOMICI, FrancoAngeli Editore, vol. 2005(87).
    17. Diamond, Peter A, 1998. "Optimal Income Taxation: An Example with a U-Shaped Pattern of Optimal Marginal Tax Rates," American Economic Review, American Economic Association, vol. 88(1), pages 83-95, March.
    18. Beaudry, Paul & Blackorby, Charles, 2004. "Taxes And Employment Subsidies In Optimal Redistribution Programs," The Warwick Economics Research Paper Series (TWERPS) 708, University of Warwick, Department of Economics.
    19. Alberto Alesina & Andrea Ichino & Loukas Karabarbounis, 2011. "Gender-Based Taxation and the Division of Family Chores," American Economic Journal: Economic Policy, American Economic Association, vol. 3(2), pages 1-40, May.
    20. Sören Blomquist & Luca Micheletto, 2008. "Age-related Optimal Income Taxation," Scandinavian Journal of Economics, Wiley Blackwell, vol. 110(1), pages 45-71, 03.
    21. Mikhail Golosov & Maxim Troshkin & Aleh Tsyvinski, 2011. "Optimal Dynamic Taxes," NBER Working Papers 17642, National Bureau of Economic Research, Inc.
    22. N. Gregory Mankiw & Matthew C. Weinzierl, 2009. "The Optimal Taxation of Height: A Case Study of Utilitarian Income Redistribution," Harvard Business School Working Papers 09-139, Harvard Business School.
    23. Matthew Weinzierl, 2011. "The Surprising Power of Age-Dependent Taxes," Review of Economic Studies, Oxford University Press, vol. 78(4), pages 1490-1518.
    24. Philippe Chone & Guy Laroque, 2010. "Negative Marginal Tax Rates and Heterogeneity," American Economic Review, American Economic Association, vol. 100(5), pages 2532-47, December.
    25. Hahn, Frank H., 1973. "On optimum taxation," Journal of Economic Theory, Elsevier, vol. 6(1), pages 96-106, February.
    26. Sadka, Efraim, 1976. "On Progressive Income Taxation," American Economic Review, American Economic Association, vol. 66(5), pages 931-35, December.
    27. Atkinson, A. B. & Stiglitz, J. E., 1976. "The design of tax structure: Direct versus indirect taxation," Journal of Public Economics, Elsevier, vol. 6(1-2), pages 55-75.
    28. Ritva Tarkiainen & Matti Tuomala, 2007. "On optimal income taxation with heterogeneous work preferences," International Journal of Economic Theory, The International Society for Economic Theory, vol. 3(1), pages 35-46.
    29. Thomas Aronsson & Tomas Sjögren, 2010. "Optimal income taxation and social norms in the labor market," International Tax and Public Finance, Springer, vol. 17(1), pages 67-89, February.
    30. John C. Harsanyi, 1953. "Cardinal Utility in Welfare Economics and in the Theory of Risk-taking," Journal of Political Economy, University of Chicago Press, vol. 61, pages 434.
    31. Scheve, Kenneth & Stasavage, David, 2010. "The Conscription of Wealth: Mass Warfare and the Demand for Progressive Taxation," International Organization, Cambridge University Press, vol. 64(04), pages 529-561, October.
    32. Agnar Sandmo, 1999. "Asymmetric Information and Public Economics: The Mirrlees-Vickrey Nobel Prize," Journal of Economic Perspectives, American Economic Association, vol. 13(1), pages 165-180, Winter.
    33. Dasgupta, Partha & Hammond, Peter, 1980. "Fully progressive taxation," Journal of Public Economics, Elsevier, vol. 13(2), pages 141-154, April.
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