Economist reveals inconsistencies in tax policy comparison model

Itai Sher, associate professor of economics, has published a new paper exploring the reliability of Generalized Social Marginal Welfare Weights (GSMWW) in tax policy comparisons. The paper, published in the November issue of the American Economic Review, scrutinizes a 2016 framework by Emmanuel Saez and Stefanie Stantcheva, who attempt to integrate ethical considerations beyond pure utilitarianism into tax policy evaluations.

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