A Fundamental Objection to Tax Equity Norms: A Call for Utilitarianism

Louis Kaplow

National Tax Journal, 1995, vol. 48, issue 4, 497-514

Abstract: Argues that the normative principles of utilitarianism should guide tax policy assessment. Arguments to the contrary (based on concerns about equity, income distribution, and incentive problems caused by redistributive taxation) are inconsistent with the Pareto principle, which states that any reform preferred by everyone should be adopted.

Date: 1995
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Citations: View citations in EconPapers (24)

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Persistent link: https://EconPapers.repec.org/RePEc:ntj:journl:v:48:y:1995:i:4:p:497-514

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