LORENZ DOMINATION, UTILITARIAN DEPRIVATION RULE AND EQUAL SACRIFICE PRINCIPLE(*)

Article Abstract:

Three different models of distributive justice are connected by means of the logarithmic utility function and the flat tax function. The models are average tax progressivity, the utilitarian deprivation rule and the equal sacrifice principle. When relative risk aversion equals one, meaning that the utility function is logarithmic, then the utilitarian deprivation rule is consistent with the Lorenz criterion. The equal sacrifice model is satisfied with respect to the logarithmic utility function by the flat tax function

Models, Tax policy, Income distribution, Distributive justice

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Mergers & acquisitions

Article Abstract:

Several brief news reports involving mergers and acquisitions are presented. The reports cover companies that include Campbell Soup and Arnotts, Westinghouse Electric and General Electric and Southwestern Bell and Hauser Communications.

Reports, Acquisitions and mergers

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Hats off to spring

Article Abstract:

A cookie recipe that requires moderate preparation is provided. The hat-shaped cookies are made from 10 ingredients including marzipan, and white chocolate and vanilla buttercream frosting. Baking lasts for eight minutes at 375 degrees.

Cookies

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