西方最优商品税理论研究的历史演变和最新进展

Evolution and Latest Development of Optimal Commodity Tax Theories in Western Countries

"统一抑或差别"是理论经济学家和公共财政政策制定者之间长期争论的永恒主题。最优商品税理论对于政策制定者而言,不仅具有重要的理论参考价值,而且还可以在理论研究与具体政策建议之间架起交流的桥梁,特别是考虑家户生产的最新研究进展从定性和定量两个层面都能对合理设计以及实施差别税率的最优商品税制提供有用的政策依据和建议。

Unity or difference is a lasting argument topic between theoretical economists and public fiscal policy makers. The optimal commodity tax theory can serve not only as the valuable reference for policy makers but also as a bridge linking the theoretical research with concrete policy proposals. The latest development in such theories can in both qualitative and quantitative aspects provide useful policy foundation and suggestions to rationally design and implement differential rate for optimal commodity tax.