239
Views
2
CrossRef citations to date
0
Altmetric
Articles

Rawls’s maximin and optimal taxation theory

References

  • Adler, M. 2019. Measuring Social Welfare. An Introduction. Oxford: Oxford University Press.
  • Adler, M. 2022. “The Theory of Prioritarianism.” In Prioritarianism in Practice, edited by M. Adler and O. Norheim, 37–127. Cambridge: Cambridge University Press.
  • Arrow, K. 1973. “Some Ordinalist-Utilitarian Notes on Rawls’s Theory of Justice.” Journal of Philosophy 70 (9): 245–263. doi:10.2307/2025006.
  • Atkinson, A. 1969. Poverty in Britain and the Reform of Social Security. Cambridge: Cambridge University Press.
  • Atkinson, A. 1970. “On the Measurement of Inequality.” Journal of Economic Theory 2 (3): 244–263. doi:10.1016/0022-0531(70)90039-6.
  • Atkinson, A. 1971. “Capital Taxes, the Redistribution of Wealth and Individual Savings.” Review of Economic Studies 38 (2): 209–227. doi:10.2307/2296780.
  • Atkinson, A. 1971-1974. ATKINSON/03/19, ATKINSON/03/20, ATKINSON/03/24 in Atkinson Papers. London: LSE’s Library.
  • Atkinson, A. 1972. Unequal Shares. Wealth in Britain. London: Allen Lane The Penguin Press.
  • Atkinson, A. 1973a. “How Progressive Should Income Tax Be.” In Economic Justice. Selected Readings, edited by E. Phelps, 386–408. Harmondsworth: Penguin Books.
  • Atkinson, A. 1973b. Letter to Rawls dated August 19, 1973, Box 19, Folder 7, Papers of John Rawls. Harvard University Archives.
  • Atkinson, A. 1975a. “La Maxi-min et l’imposition optimale des revenus” Cahiers du Séminaire D'Économétrie, 16: 73–86. doi:10.2307/20075476.
  • Atkinson, A. 1975b. The Economics of Inequality. Oxford: Clarendont Press.
  • Atkinson, A. 1995. Public Economics in Action. The Basic Income/Flat-Tax Proposal. Oxford: Clarendon Press.
  • Atkinson, A. 2001. “The Strange Disappearance of Welfare Economics.” Kyklos 54 (2‐3): 193–206. doi:10.1111/j.0023-5962.2001.00148.x.
  • Atkinson, A. 2009. “Economics as a Moral Science.” Economica 76: 791–804. doi:10.1111/j.1468-0335.2009.00788.x.
  • Atkinson, A. 2011. “Economics as a Moral Science. The Restoration of Welfare Economics.” American Economic Review 101 (3): 157–161. doi:10.1257/aer.101.3.157.
  • Atkinson, A. 2014. Public Economics in an Age of Austerity. London: Routledge.
  • Atkinson, A., and J. Stiglitz. 1972. “The Structure of Indirect Taxation and Economic Efficiency.” Journal of Public Economics 1 (1): 97–119. doi:10.1016/0047-2727(72)90021-7.
  • Atkinson, A., and J. Stiglitz. 1976. “The Design of Tax Structure: Direct vs Indirect Taxation.” Journal of Public Economics 6 (1-2): 55–75. doi:10.1016/0047-2727(76)90041-4.
  • Atkinson, A., and J. Stiglitz. 1980 [2015]. Lectures on Public Economics. Princeton: Princeton University Press.
  • Backhouse, R., A. Baujard, and T. Nishizawa, eds. 2021. Welfare Theory, Public Action, and Ethical Values. Revisiting the History of Welfare Economics. Cambridge: Cambridge University Press.
  • Boskin, M., and E. Sheshinski. 1978. “Optimal Redistributive Taxation When Individual Welfare Depends Upon Relative Income.” The Quarterly Journal of Economics 92 (4): 589–601.
  • Bradford, D., and H. Rosen. 1976. “New Developments in Public Finance. The Optimal Taxation of Commodities and Income.” American Economic Review, Papers and Proceedings of the Eighty-eighth Annual Meeting of the American Economic Association 66 (2): 94–101.
  • Broome, J. 1975. “An Important Theorem of Income Tax.” The Review of Economic Studies 42 (4): 649–652. doi:10.2307/2296802.
  • Cherrier, B. 2023. “The Price of Virtue: some Hypotheses on How Tractability Has Shaped Economic Models.” OEconomia 13 (13-1): 23–48. doi:10.4000/oeconomia.14116.
  • Coker, D. 2022. “Rawls and Knight: Connections and Influence in a Theory of Justice.” Research in the History of Economic Thought and Methodology 39 (C): 77–98.
  • Cooter, R., and E. Helpman. 1974. “Optimal Income Taxation for Transfer Payments under Different Social Welfare Criteria.” The Quarterly Journal of Economics 88 (4): 656–670. doi:10.2307/1881828.
  • D'Aspremont, C., and L. Gevers. 1977. “Equity and the Informational Basis of Collective Choice.” The Review of Economic Studies 44 (2): 199–209. doi:10.2307/2297061.
  • Deaton, A. 1977. “Equity, Efficiency and the Structure of Indirect Taxation.” Journal of Public Economics 8 (3): 299–312. doi:10.1016/0047-2727(77)90003-2.
  • Diamond, P., and J. Mirrlees. 1971a. “Optimal Taxation and Public Production I: Production Efficiency.” American Economic Review 61 (1): 8–27.
  • Diamond, P., and J. Mirrlees. 1971b. “Optimal Taxation and Public Production II: Tax Rules.” American Economic Review 61 (3): 261–278.
  • Duhamel, D. 2012. “Le Programme Rawlsien Apocryphe.” Oeconomia-History-Methodology-Philosophy 2 (2): 151–177.
  • Feldstein, M. 1973. “On the Optimal Progressivity of the Income Tax.” Journal of Public Economics 2 (4): 357–376. doi:10.1016/0047-2727(73)90026-1.
  • Feldstein, M. 1976. “On the Theory of Tax Reform.” Journal of Public Economics 6 (1-2): 77–104. doi:10.1016/0047-2727(76)90042-6.
  • Gharbi, J.-S. 2013. “Philosophie economique, justice sociale et economique normative: remarques sur le role de Rawls.” Cahiers d'economie Politique n° 65 (2): 37–67. doi:10.3917/cep.065.0037.
  • Gibbard, A. 1979. “Disparate Goods and Rawls’s Difference Principle: A Social Choice Theoretic Treatment.” Theory and Decision 11/ (3): 267–288. doi:10.1007/BF00126381.
  • Gilardone, M. 2015. “Rawls’s Influence and Counter-Influence on Sen: Post-Welfarism and Impartiality.” The European Journal of the History of Economic Thought 22 (2): 198–235. doi:10.1080/09672567.2013.792365.
  • Guizzo, D. and C. Paré Ogg 2023. “Economics With(out) Ethics? An Interdisciplinary Encounter Between Public Economists and John Rawls in the 1970s.” The European Journal of the History of Economic Thought 30 (5).
  • Hammond, P. 1976. “Equity, Arrow’s Conditions, and Rawls’ Difference Principle.” Econometrica 44 (4): 793–804. doi:10.2307/1913445.
  • Hawi, R. 2016. John Rawls. Itinéraire d’un liberal vers l’egalite sociale. Paris: Classiques Garnier.
  • Helpman, E., and E. Sadka. 1978. “Optimal Taxation of Full Income.” International Economic Review 19 (1): 247–251. doi:10.2307/2526408.
  • Igersheim, H. 2022. “Rawls and the Economists: The (im)Possible Dialogue.” Revue Economique 73 (6): 1013–1037. doi:10.3917/reco.736.1013.
  • Igersheim, H. 2023. “Samuelson Against 'Rawls's Gratuitism': Some Lessons on the Misunderstandings Between Rawls and the Economists.” The European Journal of the History of Economic Thought 30 (5). doi:10.1080/09672567.2023.2248314.
  • Itsumi, Y. 1974. “Distributional Effects of Linear Income Tax Schedules.” Review of Economic Studies 41 (3): 371–381. doi:10.2307/2296756.
  • Jackson, B., and Z. Stemplowska. 2021. “‘A Quite Similar Enterprise … Interpreted Quite Differently’? James Buchanan, John Rawls and the Politics of the Social Contract.” Modern Intellectual History 18 (4): 1010–1033. doi:10.1017/S1479244320000487.
  • Judge, B. 2021. “The Impossibility of a Rawlsian Liberal.” Cambridge Journal of Economics 45 (1): 195–208. doi:10.1093/cje/beaa031.
  • Klevorick, A. 1974. “Discussion.” The American Economic Review , Papers and Proceedings of the Eighty-Sixth Annual Meeting of the American Economic Association. 64 (2): 158–161.
  • Kolm, S.-C. 1971. Justice et équité. Paris: CNRS éditions.
  • Kolm, S.-C. 1974. “Sur les consequences économiques du Principe de justice et de justice pratique.” Revue d’economie politique 84 (1): 80–107.
  • Little, D. 2014. “Rawls and Economics.” In A Companion to Rawls, edited by J. Mandle and D.A. Reidy, chapter 29, 504–525. Hoboken: Wiley Blackwell.
  • Meade, J. 1976. The Just Economy. London: George Allen.
  • Mirrlees, J. 1971. “An Exploration in the Theory of Optimal Income Taxation.” The Review of Economic Studies 38 (2): 175–208. doi:10.2307/2296779.
  • Mirrlees, J. 1972. Letter to Atkinson, 9 April 1972, ATKINSON/03/24.
  • Mirrlees, J. 1997. “Information and Incentives: The Economics of Carrots and Sticks.” Nobel Prize Lecture, December 9, 1996, 16-35. Reproduced in The Economic Journal 107 (444): 1311–1329. doi:10.1111/j.1468-0297.1997.tb00050.x.
  • Musgrave, R. 1959. The Theory of Public Finance: A Study in Public Economy. New York: McGraw-Hill Book Co.
  • Musgrave, R. 1974. “Maximin, Uncertainty and the Leisure Trade-Off.” The Quarterly Journal of Economics 88 (4): 625–632. doi:10.2307/1881826.
  • Ogura, S. 1977. “More on Rawlsian Optimal Income Taxation: A Complementary Note on E. S. Phelps’s’ ‘Taxation of Wage Income for Economic Justice.’” The Quarterly Journal of Economics 91 (2): 337–344. doi:10.2307/1885421.
  • Ordover, J. 1976. “Distributive Justice and Optimal Taxation of Wages and Interest in a Growing Economy.” Journal of Public Economics 5 (1-2): 139–160. doi:10.1016/0047-2727(76)90065-7.
  • Ordover, J., and E. Phelps. 1975. “Linear Taxation of Wealth and Wages for Intragenerational Justice: Some Steady-State Cases.” American Economic Review 65: 660–673.
  • Phelps, E. 1973a. “Taxation of Wage Income for Economic Justice.” The Quarterly Journal of Economics 87 (3): 331–354. doi:10.2307/1882009.
  • Phelps, E., ed. 1973b. Economic Justice. Harmondsworth: Penguin.
  • Phelps, E. 2023. My Journeys in Economic Theory. New York: Columbia University Press.
  • Phelps, E., and J. Riley. 1978. “Rawlsian Growth: Dynamic Programming of Capital and Wealth for Intergeneration ‘Maximin’ Justice.” The Review of Economic Studies 45 (1): 103–120. doi:10.2307/2297088.
  • Piketty, T., and E. Saez. 2013a. “Optimal Labour Income Taxation.” In Handbook of Public Economics, edited by A. Auerbach, R. Chetty, M. Feldstein, E. Saez. Vol. 5, 391–474, chap 7. Amsterdam: North Holland.
  • Piketty, T., and E. Saez. 2013b. “A Theory of Optimal Inheritance Taxation.” Econometrica 81 (5): 1851–1886.
  • Plott, C. R. 1978. “Rawls’ Theory of Justice: An Impossibility Result.” In Decision Theory and Social Ethics, edited by H. W. Gottinger and W. Leinfellner, 201–214. Dordrecht: Reidel.
  • Pogge, T. 2007. John Rawls. His Life and Theory of Justice. Oxford: Oxford University Press.
  • Ramsey, F. 1927. “A Contribution to the Theory of Taxation.” The Economic Journal 37 (145): 47–61. doi:10.2307/2222721.
  • Rawls, J. 1967. “Distributive Justice.” In Philosophy, Politics and Society. Third Series, edited by Peter Laslett and W. G. Runciman, 58–82. London: Blackwell Publishers.
  • Rawls, J. 1968. “Distributive Justice: Some Addenda.” The American Journal of Jurisprudence 13 (1): 51–71. doi:10.1093/ajj/13.1.51.
  • Rawls, J. 1971 [1999]. A Theory of Justice. Cambridge MA: Harvard University Press.
  • Rawls, J. 1972. “Letter to Phelps on September 7, 1972, Box 19, Folder 6.” Papers of John Rawls, Harvard University Archives.
  • Rawls, J. 1973. “Letter to Atkinson Dated September 13, 1973, Box 19, Folder 7.” Papers of John Rawls, Harvard University Archives.
  • Rawls, J. 1974a. “Reply to Alexander and Musgrave.” The Quarterly Journal of Economics 88 (4): 633–655. doi:10.2307/1881827.
  • Rawls, J. 1974b. “Some Reasons for the Maximin Criterion.” The American Economic Review, May 1974, 64 (2), Papers and Proceedings of the Eighty-Sixth Annual Meeting of the American Economic Association, 141–146.
  • Sadka, E. 1976. “On Income Distribution, Incentive Effects and Optimal Income Taxation.” The Review of Economic Studies 43 (2): 261–267. doi:10.2307/2297322.
  • Saez, E., and S. Stantcheva. 2016. “Generalized Social Marginal Welfare Weights for Optimal Tax Theory.” American Economic Review 106 (1): 24–45. doi:10.1257/aer.20141362.
  • Saez, E., and G. Zucman. 2019. The Triumph of Injustice. New York: WW Norton.
  • Sandmo, A. 1976. “Optimal Taxation. An Introduction to the Literature.” Journal of Public Economics 6 (1-2): 37–54. doi:10.1016/0047-2727(76)90040-2.
  • Sen, A. 1970 [2017]. Collective Choice and Social Welfare. Penguin Books.
  • Sen, A. 1974a. “Rawls vs Bentham. An Axiomatic Examination of the Pure Distribution Problem.” Theory and Decision 4 (3-4): 301–309. doi:10.1007/BF00136651.
  • Sen, A. 1974b. “Informational Bases of Alternative Welfare Approaches. Aggregation and Income Distribution.” Journal of Public Economics 3 (4): 387–403. doi:10.1016/0047-2727(74)90006-1.
  • Sen, A. 1984. Resources, Values and Development. Oxford: Basil Blackwell.
  • Sen, A. 1980. “Equality of What?.” In The Tanner Lectures on Human Values, I, 197-220. Cambridge: Cambridge University Press.
  • Sen, A. 2021. Home in the World. A Memoir. London: Allen Lane.
  • Sheshinski, E. 1971. “On the Theory of Optimal Income Taxation.” Harvard Institute of Economic Research Discussion Paper No. 172, Feb. 1971.
  • Sheshinski, E. 1972a. “The Optimal Linear Income-Tax.” The Review of Economic Studies 39 (3): 297–302. doi:10.2307/2296360.
  • Sheshinski, E. 1972b. “Relation between a Social Welfare Function and the Gini Index of Inequality.” Journal of Economic Theory 4 (1): 98–100. doi:10.1016/0022-0531(72)90167-6.
  • Sheshinski, E. 1972c. “An Example of Income-Tax Schedules which are Optimal for the Maximin Criterion.” Technical Report No. 74, Institute for Mathematical Studies in the Social Sciences, Stanford University, September 1972.
  • Solow, R. 1974. “Intergenerational Equity and Exhaustible Resources.” The Review of Economic Studies 41: 29–45. doi:10.2307/2296370.
  • Stern, N. H. 1976. “On the Specification of Models of Optimum Income Taxation.” Journal of Public Economics 6 (1-2): 123–162. doi:10.1016/0047-2727(76)90044-X.
  • Stiglitz, J. 2015. “In Praise of Frank Ramsey’s Contribution to the Theory of Taxation.” The Economic Journal 125 (583): 235–268. doi:10.1111/ecoj.12187.
  • Stiglitz, J., and M. Boskin. 1977. “Impact of Recent Developments in Public Finance Theory on Public Policy Decisions. Some Lessons from the New Public Finance.” The American Economic Review , Papers and Proceedings of the Eighty-Ninth Annual Meeting of the American Economic Assocation., 67 (1): 295–301.
  • Tuomala, M. 2016. Optimal Redistributive Taxation. Oxford: Oxford University Press.
  • Tuomala, M., and M. Weinzierl. 2022. “Prioritarianism and Optimal Taxation.” In Prioritarianism in Practice, edited by M. Adler and O. Norheim, 172–203. Cambridge: Cambridge University Press.
  • Varian, H. 1974. “Equity, Envy and Efficiency.” Journal of Economic Theory 9 (1): 63–91. doi:10.1016/0022-0531(74)90075-1.

Reprints and Corporate Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

To request a reprint or corporate permissions for this article, please click on the relevant link below:

Academic Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

Obtain permissions instantly via Rightslink by clicking on the button below:

If you are unable to obtain permissions via Rightslink, please complete and submit this Permissions form. For more information, please visit our Permissions help page.