Econ Papers Daily / 期刊论文
逆福利函数的一般理论
A general theory of inverse welfare functions
摘要
This paper develops a general theory to recover the inverse welfare function that rationalizes a given tax schedule as optimal. Our theory allows for complex environments including the presence of multidimensional tax schedules, bunching/jumping behavior, optimization frictions, general equilibrium effects, and externalities. We show that inverse welfare functions can be used to test for Pareto efficiency, construct Pareto improving reforms, and characterize the set of welfare improving local reforms, thereby extending previous results to more general environments. We show numerically that allowing for such generalities can have meaningful impacts on inverse welfare functions.
中文摘要
本文构建了一个一般性理论，用于恢复将给定税收计划视为最优的逆福利函数。该理论适用于复杂环境，包括多维税收计划、聚集/跳跃行为、优化摩擦、一般均衡效应及外部性。研究表明，逆福利函数可用于检验帕累托效率、构建帕累托改进型改革，并刻画福利改进型局部改革的集合，从而将既有结论拓展至更一般化的环境。数值分析表明，考虑此类一般性因素会对逆福利函数产生显著影响。