广义社会边际福利权重意味着税收政策比较的不一致性
Generalized Social Marginal Welfare Weights Imply Inconsistent Comparisons of Tax Policies
AI总结：
本文针对Saez和Stantcheva的广义社会边际福利权重方法，证明其局部税收政策比较隐含全局比较，且非功利结构下该全局比较不一致，指出需更彻底修正功利主义方法以纳入更广泛伦理价值。
摘要：
本文研究Saez与Stantcheva（2016）提出的广义社会边际福利权重，该方法在汇总税收政策带来的损益的同时纳入非功利主义伦理考量，无需全局社会目标即可评估局部税收变动。本文证明，局部税收政策比较隐含着全局比较；且当福利权重不具备功利主义结构时，这些隐含的全局比较存在不一致。本文认为，更广泛的伦理价值通常无法仅通过调整不同人群受益的权重来体现，需要对功利主义方法进行更彻底的修正。
英文摘要：
This paper concerns Saez and Stantcheva's (2016) generalized social marginal welfare weights, which aggregate losses and gains due to tax policies, while incorporating non-utilitarian ethical considerations. The approach evaluates local tax changes without a global social objective. I show that local tax policy comparisons implicitly entail global comparisons. Moreover, whenever welfare weights do not have a utilitarian structure, these implied global comparisons are inconsistent. I argue that broader ethical values cannot in general be represented simply by modifying the weights placed on benefits to different people, and a more thoroughgoing modification of the utilitarian approach is required.
机构、总结、中文摘要均由AI分析而来，可能存在错误，请以论文正文为准。
