Extended Anonymity and Intergenerational Social Welfare Evaluation
This chapter examines an extended anonymity axiom that is compatible with a strongly Paretian relation for infinite utility streams. It is well-known that the cyclicity of a permutation and the group structure of a set of permutations are both necessary a
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Kohei Kamaga
Social Welfare Evaluation and Intergenerational Equity
SpringerBriefs in Economics Development Bank of Japan Research Series
Series Editor Akiyoshi Horiuchi, Tokyo, Japan Editorial Board Shinji Hatta, Grad Sch Professional Accountancy, Aoyama Gakuin University, Tokyo, Japan Kazumi Asako, Faculty of Economics, Rissho University, Tokyo, Japan Toshihiro Ihori, Graduate School of Economics, University of Tokyo, Tokyo, Tokyo, Japan Eiji Ogawa, Tokyo, Tokyo, Japan Masaharu Hanazaki, Commerce & Management, Hitotsubashi University, Kunitachi, Tokyo, Japan Makoto Anayama, Otemachi Financial City South Tower, Development Bank of Japan, Tokyo, Japan Jun-ichi Nakamura, Financial City South Tower, 5th Flr, Devt Bank of Japan, RICF, Otemachi, Tokyo, Japan
This series is characterized by the close academic cohesion of financial economics, environmental economics, and accounting, which are the three major fields of research of the Research Institute of Capital Formation (RICF) at the Development Bank of Japan (DBJ). Readers can acquaint themselves with how a financial intermediary efficiently restructuring firms in financial distress can contribute to economic development. The aforementioned three research fields are closely connected with one another in the following ways. DBJ has already developed several corporation-rating methods, including the environmental rating by which DBJ decides whether or not to make concessions to the candidate firm. To evaluate the relevance of this rating, research, which deploys not only financial economics but also environmental economics, is necessary. The accounting section intensively studies the structure of IFRS and Integrated Reporting to predict their effects on Japanese corporate governance. Although the discipline of accounting is usually isolated from financial economics, structural and reliable prediction is never achieved without sufficient and integrated knowledge in both fields. Finally, the environmental economics section is linked to the accounting section in the following manner. To establish green accounting (environmental accounting), it is indispensable to explore what the crucial factors for the preservation of environment (e.g., emission control) are. RICF is well equipped to address the acute necessity for discourse among researchers who belong to these three different fields. Titles in the series are authored not only by researchers at RICF but also by collaborating and contributing researchers from universities and institutions throughout Japan. Each proposal is carefully evaluated by the series editor and editorial board members, who submit written reports that appraise each proposal in terms of academic value and rigor and also provide constructive comments for further improvement. At times, the editorial board appoints external referees to provide additional comments. All prospective authors also present their research findings to the editorial board in face-to-face editorial board meetings, where the series editor and editorial board members provide further detail
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