• Matthew Weinzierl


The Promise of Positive Optimal Taxation: Normative Diversity and a Role for Equal Sacrifice. Matthew C. Weinzierl, September 2014, Paper. "A prominent assumption in modern optimal tax research is that the objective of taxation is Utilitarian. I present new survey evidence that most people disagree with this assumption, preferring tax policies based at least in part on a classic alternative objective: the principle of Equal Sacrifice. I generalize the standard model to accommodate this preference for a mixed objective, proposing a method by which to make disparate criteria commensurable while respecting Pareto efficiency..." Link