Philosophy Dictionary of Arguments

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Mause I 276
Social Good/Kaplow: Thesis: from any status quo in which the Samuelson rule is not yet fulfilled, the application of this rule will always open the potential for a Pareto improvement. (1) (See Social Good/Samuelson.)
To this end, however, income tax must be reformed on the expenditure side to ensure distribution neutrality. See also Gahvari. (2)


1. Louis Kaplow. 1996. The optimal supply of public goods and the distortionary cost of taxation. National Tax Journal 49( 4): 513– 533.
2. Firouz Gahvari. 2006. On the marginal cost of public funds and the optimal provision of public goods. Journal of Public Economics 90( 6– 7): 1251– 1262.


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Explanation of symbols: Roman numerals indicate the source, arabic numerals indicate the page number. The corresponding books are indicated on the right hand side. ((s)…): Comment by the sender of the contribution.
The note [Author1]Vs[Author2] or [Author]Vs[term] is an addition from the Dictionary of Arguments. If a German edition is specified, the page numbers refer to this edition.

EconKapl I
Louis Kaplow
The optimal supply of public goods and the distortionary cost of taxation 1996

Mause I
Karsten Mause
Christian Müller
Klaus Schubert,
Politik und Wirtschaft: Ein integratives Kompendium Wiesbaden 2018


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Ed. Martin Schulz, access date 2019-08-17
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