Discussion Paper Series in Economics, Department of Economics, Norwegian School of Economics (NHH)
Alexander W. Cappelen
Tax policy and fair inequality.
() and Bertil Tungodden
Abstract: The standard economic approach to tax policy has to a
large extent relied on welfarist theories of justice, in particular the
utilitarian view that the government should try to maximize the sum of
individual welfare. This welfarist framework has proved a productive point
of departure for much economic analysis, but it has an important limitation
in its inability to take into account considerations of personal
responsibility. Welfarist theories evaluate policies solely on the basis of
their consequences for individual welfare, and thus do not assign any
intrinsic importance to how a specific situation came about.
Keywords: Tax policy; Income inequality; Fairness.; (follow links to similar papers)
JEL-Codes: D31; D63; J31; (follow links to similar papers)
17 pages, February 15, 2012
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