Generalized Social Marginal Welfare Weights for Optimal Tax Theory
---- Acknowledgements -----
We thank Steve Coate, Florian Ederer, Marc Fleurbaey, Bas Jacobs, Louis Kaplow, Henrik Kleven, Etienne Lehmann, Ben Lockwood, Thomas Piketty, Larry Samuelson, Maxim Troshkin, Aleh Tsyvinski, Matthew Weinzierl, Nicolas Werquin, three anonymous referees, 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.