In the design of the optimal direct/indirect tax mix, the canonical view was laid by Atkinson and Stiglitz (1976) who showed that commodity taxes are unnecessary in an economy in which there is an optimal nonlinear income tax provided that commodities are separable from labor in the utility...

The use of partial equilibrium models is common, and, typically, efficiency is characterized by maximizing consumer plus producer surplus (or, sometimes, gross consumer surplus). The analysis appeals-implicitly or explicitly-to the concept of efficiency derived from general equilibrium models....

Many decisions regarding the choice of public policies affect the size and composition of the population. In order to choose rationally in those situations, therefore, normative criteria must be capable of comparing states of affairs with different populations. This paper introduces a new class...