Optimal Taxation, Social Preferences and the Four Worlds of Welfare Capitalism in Europe
利用最优税收理论框架，从实际数据和再分配系统中反推出欧洲各国社会规划者的罗尔斯主义（贫困厌恶）程度，并对照埃斯平-安德森的福利资本主义四分法讨论结果。
Drawing on the formal setting of optimal taxation theory, this paper identifies the degree of Rawlsianism (poverty aversion) exhibited by European social planners, beginning with the observation of actual data and redistribution systems. The paper contributes to the comparative research on the structure and typology of welfare capitalism. The social preferences implicit in tax‐benefit systems are recovered by inverting the optimal taxation model for all European countries using European Union Statistics on Income and Living Conditions data. The results are discussed in light of the four worlds of welfare capitalism classification proposed by Esping‐Andersen.