000			01977nab a2200277 c 4500
999			_c142403 _d142403
003			ES-MaIEF
005			20200824110622.0
007			ta
008			200824t2020 us ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_923362 _aKaplow, Louis
245		2	_aA unified perspective on efficiency, redistribution, and public policy _c Louis Kaplow
260			_c2020
500			_aResumen.
504			_aBibliografía.
520			_aSpecialized theoretical and empirical research should in principle be embedded in a unified framework that identifies the relevant interactions among different phenomena, enables an appropriate matching of policy instruments to objectives, and grounds normative analysis in individuals’ utilities and a social welfare function. This article advances an approach that both provides integration across many dimensions and contexts and also identifies which tasks may be undertaken separately and how such analysis should be conducted so as to be consistent with the underlying framework. It employs the distribution-neutral methodology and welfare analysis developed in Kaplow (2008a) and related work, offering applications to income taxation, commodity taxation, tax expenditures, externalities, public goods, capital income and wealth taxation, social security and retirement savings, estate and gift taxation, and transfer programs. It also explores welfare criteria and examines how their consideration enables the normative analysis of the taxation of families, heterogeneous preferences, and tax administration and enforcement.
650		4	_948067 _aPOLITICA FISCAL
650		4	_933421 _aBIENESTAR SOCIAL
650		4	_948219 _aREDISTRIBUCION
650		4	_948072 _aPOLITICAS PUBLICAS
650		4	_944020 _aEVALUACION
650		4	_947736 _aESTADOS UNIDOS
773	0		_9162565 _oOP 233/2020/2 _tNational Tax Journal _w(IEF)86491 _x 0028-0283 _gv. 73, n. 2, June 2020, p. 429-472
942			_cART