This paper establishes that, far from being able to derive the principle of horizontal equity from utilitarianism, the … principle is actually in- consistent with utilitarianism in a variety of circumstances. We derive conditions under which (a) it … imposed on a set of otherwise identical individuals (ex ante randomization). The implications for optimal tax theory are …

individuals' moral intuitions. The essay then explores an alternative normative framework, dubbed the Just Deserts Theory …

believe utilitarianism to be insufficiently egalitarian. Second, utilitarianism does not give independent weight to other …

This article surveys the theory of the public enforcement of law -- the use of public agents (inspectors, tax auditors …, police, prosecutors) to detect and to sanction violators of legal rules. We first present the basic elements of the theory … examine a variety of extensions of the central theory, concerning accidental harms, costs of imposing fines, errors, general …

puzzle in standard economic models. To study this phenomenon, we propose a positive theory of IEAs in which the political … (might not be implemented in full). The theory also provides a new perspective for understanding investments in green …

of benefit-cost analysis, utilitarianism, and prioritarianism in evaluating COVID-19-related policies. The relative … less aggressive control policies. Utilitarianism and prioritarianism, in that order, increasingly favor income … likely than utilitarianism or benefit-cost analysis to target young and socioeconomically disadvantaged individuals in the …

four simple models of fairness -utilitarianism, race-blind rules (RBRs), racial in-group bias, and belief …-based utilitarianism (BBU)-- and show that the latter two are inconsistent with major patterns in our data. Instead, we argue that a two …