Generalized Social Marginal Welfare Weights Imply Inconsistent Comparisons of Tax Policies
指出Saez和Stantcheva提出的广义社会边际福利权重在局部税收政策比较中隐含了全局比较，且当权重非功利主义时会导致不一致，认为更广泛的伦理价值不能仅通过修改权重来体现。
This paper concerns Saez and Stantcheva’s (2016) generalized social marginal welfare weights, which aggregate losses and gains due to tax policies while incorporating nonutilitarian ethical considerations. The approach evaluates local tax changes without a global social objective. I show that local tax policy comparisons implicitly entail global comparisons. Moreover, whenever welfare weights do not have a utilitarian structure, these implied global comparisons are inconsistent. I argue that broader ethical values cannot in general be represented simply by modifying the weights placed on benefits to different people, and a more thoroughgoing modification of the utilitarian approach is required.