Template-Type: ReDIF-Paper 1.0
Author-Name: Horacio Piffano
Author-Name-First: Horacio
Author-Name-Last: Piffano
Title: Equilibrio Individual y Equilibrio General en Presencia de Bienes Públicos con Funciones de Utilidad Altruistas: Una Reformulación de las Condiciones Samuelsonianas 
Abstract: This paper aims to clarify the characteristics and attributes of the method of benefit in the distribution of tax burdens to finance public goods. The implications of the Samuelson conditions on the criteria of efficiency and equity in taxation, and a reformulation of these conditions, designed to ensure that collective decisions, while respecting the sovereignty of citizens or voters, ensure not only an efficient allocation, but also an equitable distribution of public burdens. For this, the replacement of traditional neoclassical utility functions by altruistic utility functions can obtain a "non-rival outcome" to ensure, at the same time, criteria of efficiency and equity in taxation. 
Length: 29 pages
Creation-Date: 2012-09
File-URL: https://www.depeco.econo.unlp.edu.ar/wp/wp-content/uploads/2017/05/doc92.pdf
File-Format: Application/pdf
Classification-JEL: H41; H21; I3
Keywords: Financing public goods; Benefit method; Public decisions; Efficiency and equity in taxation. 
Handle: RePEc:akh:wpaper:092