Generalized Social Marginal Welfare Weights for Optimal Tax Theory
---- Acknowledgements -----
We thank Marc Fleurbaey, Louis Kaplow, Ben Lockwood, Thomas Piketty, Florian Scheuer, Matthew Weinzierl, and numerous conference participants for useful discussions and comments. We acknowledge financial support from NSF Grant SES-1156240, the MacArthur Foundation, and the Center for Equitable Growth at UC Berkeley. The views expressed herein are those of the authors and do not necessarily reflect the views of the National Bureau of Economic Research.