Utilitarianism has most relevance to “helping behavior†where the agent's action is parametric, that is, the behavior of others can be taken as given. The utilitarian principle has also been applied to strategic behavior, that is, behavior that can be represented by a game. It is shown...

In this article I construct a simple optimal income tax model in which I include a public good in the beliefthat it is a better approximation to reality than models that exclude it. The model comprises a Social Welfare Function (SWF), a government budget, and a constant elasticity of...

After‐tax income distributions in the UK for a period of 12 years have been used for estimating the coefficient of inequality‐aversion ε implicit in the income distributions, the change in ε during the period, as well as Atkinson's index of inequality corresponding to the different ε. The...