We propose the concept of a universal social ordering, defined on the set of pairs of an allocation and a preference profile of any finite population. It is meant to unify evaluations and comparisons of social states with populations of possibly different sizes with various characteristics. The...

In a model where agents have unequal skills and heterogeneous preferences about consumption goods and leisure, this paper studies how to combine linear commodity taxes and non-linear income tax. It proposes a particular social welfare function on the basis of fairness principles. It then derives...

We study the possibility of making social evaluations independently of individual preferences over non-consumed commodities. This is related to the well-known problem of performing international comparisons of standard of living across countries with different consumption goods. We prove...