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Da Bentham alla tassazione ottimale

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  • Ruggero Paladini

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.

Suggested Citation

  • Ruggero Paladini, 2014. "Da Bentham alla tassazione ottimale," Public Finance Research Papers 2, Istituto di Economia e Finanza, DIGEF, Sapienza University of Rome.
    • Handle: RePEc:gfe:pfrp00:0002
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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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    References listed on IDEAS

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    Cited by:

    1. Ruggero Paladini, 2017. "Il paradosso di S. Pietroburgo, una rassegna," Public Finance Research Papers 29, Istituto di Economia e Finanza, DIGEF, Sapienza University of Rome.

    More about this item

    Keywords

    utilitarian welfare function; optimal taxation; personal lump taxes;

    JEL classification:

    • B21 - Schools of Economic Thought and Methodology - - History of Economic Thought since 1925 - - - Microeconomics
    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies

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