资源配置与税收调整

On the Resource Collection and Tax Adjustment

资源优化配置的衡量标准是达到“帕累托最适状态”。在不完全市场竞争条件下，资源需要重新配置。税收能够调整资源配置，“卡尔多效率”是其调整资源配置的理论依据。

The reference point of the resource collection should achieve 'Pareto optimum'.Under the imperfect market competetion,the resources need to be recollected.Tax can adjust it and 'Kaldor efficiency' is its theoretical evidence.The government can adjust tax system to realize the resource collection by tax adjustment.