The Distributional Impact of Public Goods Provision: A Veil of Ignorance Approach
采用“无知之幕”方法，假设个体事前不知自身未来收入，将再分配视为保险，分析了税收与公共产品供给在分配上中性的情形。
The “veil of ignorance” approach is used to consider the redistribution implied by different tax‐benefit systems. Assuming a (hypothetical) ex‐ante situation in which individuals lack any knowledge about their future income, redistribution from rich to poor can be seen as a form of insurance. Taking redistribution and insurance as synonymous, the analysis derives cases of redistributionally neutral systems of taxation and public good provision.