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Markets, Governance, and Institutions in the Process of Economic Development$
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Ajit Mishra and Tridip Ray

Print publication date: 2017

Print ISBN-13: 9780198812555

Published to Oxford Scholarship Online: December 2017

DOI: 10.1093/oso/9780198812555.001.0001

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A ‘Rights-Based’ Approach to Optimal Tax Policy

A ‘Rights-Based’ Approach to Optimal Tax Policy

Chapter:
(p.343) 19 A ‘Rights-Based’ Approach to Optimal Tax Policy
Source:
Markets, Governance, and Institutions in the Process of Economic Development
Author(s):

Eduardo Zambrano

Publisher:
Oxford University Press
DOI:10.1093/oso/9780198812555.003.0019

In this chapter I propose a comprehensive framework for the evaluation of policy reforms that have both winners and losers. The starting point of the analysis is the identification of what individuals have a right to. The next step is the identification of principles of efficiency, fairness, and robustness out of which a social ordering function can be constructed for the ranking of social states. The resulting methodology gives priority in the social evaluation to the situation of those individuals who are being treated the most unfairly by policies, relative to what they have a right to. The chapter aims to illustrate how to implement the methodology in a situation involving tax reform.

Keywords:   rights, optimal tax, social ordering, efficiency, fairness

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