K. William Kapp's Social Theory of Social Costs
梳理了卡普在《私人企业的社会成本》中提出的社会成本理论，该理论源于社会主义计算辩论，主张通过事前规划防止社会成本，并以此为基础构建了社会经济学框架，强调市场、国家和公民社会共同遵循社会最低标准。
This article deals with the theory of social costs by K. William Kapp, as outlined in his book The Social Costs of Private Enterprise (1950). This work is a continuation of the socialist calculation debate, in which Kapp defended the possibility of rational planning, that is, the need to prevent social costs ex ante. This defense of planning to prevent social costs was developed into a foundation for social economics, consisting of a framework for social and democratic controls of the economy. The framework effectively ties market, state, and civil society actors to a substantive rationality, that is, social minima. Hence, Kapp developed a genuinely social theory of social costs because it originated as an explicit defense of the substantive rationality of planning to prevent social costs and guarantee social minima, and became the foundation of a comprehensive theoretical framework of social economics.