Yitzhaki, Shlomo; Slemrod, Joel - In: American Economic Review 81 (1991) 3, pp. 480-96
In this paper, the authors propose a method to identify commodity-tax changes that will be favored by all individuals who can agree on certain weak assumptions with regard to the social-welfare function. The method is based on an extension of the criterion of second-degree stochastic dominance...